| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| S̄aghūrī | city | Ostan-e Khorasan | Iran | 34.0663889 | 58.7211111 | 6046 | 2846 |
| S̄alās̄eh | city | Ostan-e Kordestan | Iran | 35.5833333 | 46.2166667 | 4845 | 5895 |
| S̄amar Dasht | city | | Iran | 34.3666667 | 49.0166667 | 6755 | 10673 |
| S̄amar Khazān | city | Ostan-e Azarbayjan-e Sharqi | Iran | 37.8166667 | 46.5333333 | 7778 | 9031 |
| S̄amardasht | city | | Iran | 34.8666667 | 49.8 | 4517 | 5247 |
| S̄amartū | city | Ostan-e Azarbayjan-e Gharbi | Iran | 37.2333333 | 45.3166667 | 4498 | 6336 |
| S̄amarīn | city | Ostan-e Ardabil | Iran | 38.3530556 | 48.1416667 | 4770 | 8967 |
| S̄amrīn | city | Ostan-e Ardabil | Iran | 37.1786111 | 48.8155556 | 7883 | 7160 |
| S̄anā | city | Ostan-e Bushehr | Iran | 29.2158333 | 51.5905556 | 4632 | 4130 |
| S̄avāmar | city | Ostan-e Khuzestan | Iran | 30.2644444 | 48.3588889 | 22 | 9715 |
| S̄avāmer | city | Ostan-e Khuzestan | Iran | 30.2666667 | 48.5 | 19 | 7417 |
| S̄eblūʼīyeh | city | | Iran | 31.5166667 | 56.1666667 | 8047 | 1526 |
| S̄elās̄-e Pā'īn | city | Ostan-e Khuzestan | Iran | 30.7194444 | 49.0486111 | 45 | 7382 |
| S̄elās̄-e Soflá | city | Ostan-e Khuzestan | Iran | 30.7194444 | 49.0486111 | 45 | 7382 |
| S̄emanī-ye Bālā | city | Ostan-e Khorasan | Iran | 32.0525 | 59.4191667 | 6371 | 2912 |
| S̄enā | city | Ostan-e Bushehr | Iran | 29.2158333 | 51.5905556 | 4632 | 4130 |
| S̄ols̄ | city | Ostan-e Khuzestan | Iran | 30.7194444 | 49.0486111 | 45 | 7382 |
| S̄ols̄-e Soflá | city | Ostan-e Khuzestan | Iran | 30.7194444 | 49.0486111 | 45 | 7382 |
| S̄ols̄-e ‘Olyā | city | Ostan-e Khuzestan | Iran | 30.7194444 | 49.0486111 | 45 | 7382 |
| S̄om Gāvān | city | Ostan-e Kerman | Iran | 28.65 | 57.8 | 2050 | 1568 |
| S̄omarīn | city | Ostan-e Ardabil | Iran | 38.3530556 | 48.1416667 | 4770 | 8967 |
| S̄oqīyeh | city | Ostan-e Khorasan | Iran | 36.0577778 | 57.8252778 | 3503 | 2776 |
| S̄orayyā | city | Ostan-e Khuzestan | Iran | 32.0711111 | 49.83 | 3257 | 7277 |
| S̄orayā | city | Ostan-e Khuzestan | Iran | 32.0711111 | 49.83 | 3257 | 7277 |
| S̄ānīābād | city | Ostan-e Yazd | Iran | 31.6563889 | 54.26 | 5567 | 1582 |
| S̄ānīābād | city | Ostan-e Kerman | Iran | 28.9086111 | 58.8916667 | 2247 | 1568 |
| S̄ūrū | city | Ostan-e Khorasan | Iran | 33.8 | 58.7333333 | 5744 | 2856 |
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