S (Qaḑā’ as Sulaymānīyah) Semawat (Al-Mahawil District) Samāwī (Akre District) Sumīl (Dabes) Samīrān (Al Kahla District) Sammārī (Qaḑā’ Kifrī) Sanājirah (Kut District) Sāne (Khanaqin District) Sangar (Sharbazher District) Sankar (Khanaqin District) Sankar al ‘Ulyā (Pshdar District) Sengeser (Qada Al-Shamiya) Sanīm Khiḑr (Tooz District) Sankūr (Daquq District) Sanūr (Tooz District) Sārhah (Al-Maimouna District) Sarḩīt (Qaḑā’ Kifrī) Sārī Kawīl (Al-Rumaitha District) Sarīḩ Bin Jābir (Khanaqin District) Sarr Qizil (Kalar District) Sarash (Soran District) Sirayshmah (Qaḑā’ Kifrī) Sārī Tabah (Tooz District) Sarjinār (Kalar District) Sarkāl `Aziz (Hashimiya District) Sarkāl Ibn Ţarab (Kalar District) Sarkāl Khūsraw (Kalar District) Sarkāl Mārūf (Sharbazher District) Serkan (Shaqlawa) Sarkand Ş (Nassriya District) Şandalīyah 48 49 50 51 52