S
- (Al-Ba'aj District) Sayjān aş Şakr
- (Al-Ba'aj District) Sībāyah
- (Sinjar) Sharq wa Gharb
- (Tel Afar District) Sahl al Milḩah
- (Tel Afar District) Sahl Ḩulw
- (Hatra District) Sahl Ḩamad
- (Hatra District) Sayyid Ḩasan
- (Hatra District) Sa‘dīyah
- (Akre District) Shīwā Gūsikī
- (Akre District) Shanik
- (Akre District) Serkevir
- (Akre District) Shiwa Kur
- (Akre District) Shikefte Mighara
- (Akre District) Shêx Alî
- (Akre District) Shab Omer
- (Akre District) Shanasur Zhuri
- (Akre District) Shanesûr Jêrî
- (Akre District) Sarokani
- (Akre District) Sersul
- (Akre District) Samedîn
- (Akre District) Sar Gali
- (Akre District) Suse
- (Akre District) Sarūkānī Ţawbzāwah
- (Tel Afar District) Shamālīyat Tabat ar Rayyah
- (Akre District) Sirūk Āvī
- (Sinjar) Sinūnī
- (Mosul) Sumayr aş Şaghīr
- (Akre District) Sawftī