S (Udayapur) Sā̃wā (Bhojpur) Sindrāṅ (Saptari) Suruṅgā Khorā (Saptari) Simarā (Bhojpur) Sãguri̇̄ (Dhankuta) Sāmugāũ (Dhankuta) Sāṅkāmā (Sunsari) Swā̃rā (Dhankuta) Simḍā̃ḍā (Dhankuta) Sudhimṭār (Dhankuta) Si̇̃mbhuwā (Morang) Shāhi̇̄ḍā̃ḍā (Morang) Seleliṅ (Dhankuta) Sirwāni̇̄ (Panchthar) Sikre (Ilam) Sāṅriṅ (Morang) Seleliṅ (Ilam) Sānogāũ (Ilam) Susliṅ (Ilam) Suṅsājoṅ (Morang) Sakheṭol (Morang) Sukunā (Sunsari) Shri̇̄laṅkā (Ilam) Sunjhoḍā Ḍā̃ḍāgāũ (Ilam) Suduṅ (Ilam) Shaṅkhabuṅ (Ilam) Sinesbesi̇̄ (Ilam) Soyāṅ (Jhapa) Sahareḍā̃gi̇̄ (Ilam) Suṅtuṅ 271 272 273 274 275