S (Lalitpur) Sire (Lalitpur) Siliṅgeḍā̃ḍā (Kavrepalanchok) Saraṇḍā̃ḍā (Dhading) Sānāgāũ (Dhading) Siṅaṅ (Gorkha) Swā̃rāgāũ (Gorkha) Sorāṅgāũ (Bara) Sirisyā (Bara) Siṁhāsini̇̄ (Bara) Sipurā (Bara) Sakhui̇̄ (Rautahat) Santapurmaṭiyon (Sindhuli) Sugure (Sindhuli) Syāṅkti̇̄ (Makwanpur) Soli̇̄thim (Sindhuli) Sipriṅ (Makwanpur) Sarāṅpur (Udayapur) Sindurebesi̇̄ (Udayapur) Suruṅṭār (Udayapur) Sāṅlā (Udayapur) Soruṅḍā̃ḍāgāũ (Ramechhap) Simlgairi̇̄ (Ramechhap) Siliṅbesi̇̄ (Okhaldhunga) Satluṅ (Okhaldhunga) Simalḍā̃ḍā (Sindhuli) Shikhapur (Okhaldhunga) Siluṅ (Okhaldhunga) Sākhāmāri̇̄ (Gorkha) Siṅlā (Dolakha) Salleṅi̇̄ 273 274 275 276 277