S
- (Rovenkivskyi Raion) Sofiivskyi
- (Alchevskyi Raion) Sofiivka
- (Sievierodonetskyi Raion) Smolianynove
- (Alchevskyi Raion) Smile
- (Starobilskyi Raion) Skorodna
- (Starobilskyi Raion) Skorodna
- (Sievierodonetskyi Raion) Skarhivka
- (Shchastynskyi Raion) Syze
- (Svativskyi Raion) Syrotyne
- (Sievierodonetskyi Raion) Syrotyne
- (Starobilskyi Raion) Synelnykove
- (Starobilskyi Raion) Shulikivka
- (Starobilskyi Raion) Shulhynka
- (Svativskyi Raion) Shubovka
- (Shchastynskyi Raion) Shtormove
- (Rovenkivskyi Raion) Shterivka
- (Rovenkivskyi Raion) Shterovka
- (Starobilskyi Raion) Shpotyne
- (Luhanskyi Raion) Shmidta
- (Luhanskyi Raion) Shyshkove
- (Shchastynskyi Raion) Shyrokyi
- (Dovzhanskyy Rayon) Shirokiy
- (Sievierodonetskyi Raion) Shypylivka
- (Svativskyi Raion) Shilov
- (Svativskyi Raion) Shevtsov
- (Sievierodonetskyi Raion) Shevchenko
- (Svativskyi Raion) Shovkunivka
- (Luhanskyi Raion) Shovkova Protoka
- (Starobilskyi Raion) Shelestivka
- (Rovenkivskyi Raion) Shekhovo