S (Ilam) Sā̃jhboṭe (Jhapa) Syāṅjāṅṭār (Ilam) Sāṅsāṅge (Jhapa) Sisaudā̃gi̇̄ (Rautahat) Sundarpur (Rautahat) Sitalpur (Dhading) Sukaurābeshi̇̄ (Dhading) Sārki̇̄gāũ (Dhading) Sārki̇̄gāũ (Dhankuta) Sāntāṅ (Dhankuta) Siṅsoro (Dhankuta) Saṅkheṭol (Dhankuta) Sā̃wāri̇̄ (Dhankuta) Skulḍā̃ḍā (Dhankuta) Siptiṅ (Rautahat) Sabhaḍhā (Khotang) Salaṅkhā (Khotang) Suwājuṅ (Khotang) Sārāluṅ (Khotang) Siṅgāne (Khotang) Siṅgāne (Khotang) Suṅdel (Solukhumbu) Soruṅ (Khotang) Sāmkhāikharka (Khotang) Sābāluṅ (Khotang) Suṅtel (Solukhumbu) Sotān (Solukhumbu) Salāṅkar (Solukhumbu) Si̇̃gāne (Bara) Shaṅkarpur 272 273 274 275 276