S
- (Province of Samar) Sogod
- (Province of Leyte) Sogod
- (Province of Leyte) Sogod
- (Province of Southern Leyte) Sogod
- (Province of Northern Samar) Sucjan
- (Province of Eastern Samar) Soad
- (Province of Samar) Small Canawayan Island
- (Province of Northern Samar) Small Cabaun Island
- (Province of Leyte) Siyabo
- (Province of Southern Leyte) Siuala
- (Province of Eastern Samar) Sisi Island
- (Province of Leyte) Sirab
- (Province of Eastern Samar) Sinujutan
- (Province of Northern Samar) Sinonogan
- (Province of Eastern Samar) Sinongtan
- (Province of Northern Samar) Sinogdunan
- (Province of Samar) Sinidlan Oriental
- (Province of Samar) Sinidlan Occidental
- (Province of Samar) Sinidlan
- (Province of Leyte) Sinayawan
- (Province of Samar) Sinantan
- (Province of Samar) Sinampigan
- (Province of Eastern Samar) Sinalugsogan
- (Province of Leyte) Sinalgan
- (Province of Northern Samar) Sinagtunob
- (Province of Northern Samar) Simora
- (Province of Northern Samar) Simora
- (Province of Northern Samar) Sihagon
- (Province of Leyte) Silad
- (Province of Eastern Samar) Siha