S
- (Province of Samar) San Carlos
- (Province of Leyte) Sogod
- (Province of Leyte) Santo Niño
- (Province of Leyte) Santa Paz
- (Province of Leyte) San Juan
- (Province of Leyte) San Vicente
- (Province of Eastern Samar) San Eduardo
- (Province of Leyte) Santa Fe
- (Province of Leyte) Siguinon
- (Province of Southern Leyte) Silago
- (Province of Samar) San Antonio
- (Province of Samar) Silanga
- (Province of Northern Samar) Salvacion
- (Province of Northern Samar) Silvino Lobos
- (Province of Leyte) San Isidro
- (Province of Leyte) San Roque
- (Province of Eastern Samar) Sulangan
- (Province of Samar) Sabang
- (Province of Leyte) San Pedro
- (Province of Leyte) San Jose
- (Province of Samar) San Joaquin
- (Province of Eastern Samar) Sulat
- (Province of Samar) Santa Margarita
- (Province of Samar) San Policarpio
- (Province of Southern Leyte) Sogod
- (Province of Samar) Samar