S
- (Province of Leyte) San Isidro
- (Province of Southern Leyte) San Isidro
- (Province of Southern Leyte) San Isidro
- (Province of Samar) San Isidro
- (Province of Samar) San Ignacio
- (Province of Leyte) San Ignacio
- (Province of Northern Samar) Sangputan
- (Province of Leyte) Samputan
- (Province of Northern Samar) Salingcol
- (Province of Northern Samar) Sangay
- (Biliran) San Galang
- (Province of Eastern Samar) San Gabriel
- (Province of Leyte) San Gabriel
- (Province of Leyte) Sangabon
- (Province of Northern Samar) San Francisco
- (Province of Samar) San Francisco
- (Province of Samar) San Francisco
- (Province of Eastern Samar) San Francisco
- (Province of Leyte) San Francisco
- (Province of Leyte) San Francisco
- (Province of Samar) San Fernando
- (Province of Samar) San Fernando
- (Province of Leyte) San Fernando
- (Province of Leyte) San Esteban
- (Province of Samar) San Enrique
- (Province of Samar) San Eduardo
- (Province of Northern Samar) Sandinogan
- (Province of Leyte) San Diego
- (Province of Leyte) San Diego
- (Biliran) Sancalang