S
- (Province of Northern Samar) Suba
- (Province of Leyte) Suba
- (Province of Southern Leyte) Suba
- (Province of Southern Leyte) Suangon
- (Province of Samar) Sua
- (Province of Southern Leyte) Sua
- (Province of Samar) Sorsogon
- (Province of Eastern Samar) Soroc
- (Province of Northern Samar) Sora Cay
- (Province of Samar) Soong
- (Province of Samar) Soong
- (Province of Eastern Samar) So-ong
- (Province of Southern Leyte) Son-ok Uno
- (Province of Southern Leyte) Sonoc
- (Province of Leyte) Sonlagon
- (Province of Leyte) Songon
- (Province of Eastern Samar) Songco
- (Province of Samar) Sondara Island
- (Province of Southern Leyte) Somoli
- (Province of Southern Leyte) Somohi
- (Province of Northern Samar) Somoge
- (Province of Samar) Solop Island
- (Province of Northern Samar) Solong
- (Province of Southern Leyte) Solleja
- (Province of Northern Samar) Soleran
- (Province of Leyte) Soledad
- (Province of Northern Samar) Sojoton Island
- (Province of Eastern Samar) Sohoton
- (Province of Samar) Sohoton
- (Province of Samar) Sogod