| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sē Bīrān | city | Muhafazat Arbil | Iraq | 36.2647222 | 43.8788889 | 1138 | 8733 |
| Sēchālah | city | Muhafazat Arbil | Iraq | 36.063889 | 43.5547222 | 784 | 8569 |
| Sēdar | city | Muhafazat as Sulaymaniyah | Iraq | 35.9708333 | 45.0902778 | 2411 | 9686 |
| Sēdara | city | Muhafazat Dahuk | Iraq | 36.9377778 | 43.5144444 | 4461 | 5562 |
| Sēdān | city | Muhafazat as Sulaymaniyah | Iraq | 35.5825 | 44.7280556 | 2230 | 13164 |
| Sēdān | city | Muhafazat at Ta'mim | Iraq | 35.5858333 | 44.7386111 | 2132 | 13047 |
| Sēdān | city | Muhafazat as Sulaymaniyah | Iraq | 35.5516667 | 44.7469444 | 2434 | 13164 |
| Sēfa | city | Muhafazat Arbil | Iraq | 37.0480556 | 43.9855556 | 3592 | 8041 |
| Sēgirdkān | city | Muhafazat Arbil | Iraq | 35.9030556 | 44.4261111 | 1512 | 9888 |
| Sēgā | city | Muhafazat Dahuk | Iraq | 36.805 | 44.1758333 | 1929 | 6682 |
| Sēhnān | city | Muhafazat Arbil | Iraq | 36.15 | 44.55 | 2381 | 8871 |
| Sēkhirān | city | Muhafazat as Sulaymaniyah | Iraq | 34.7666667 | 45.05 | 1161 | 5856 |
| Sēkānī | city | Muhafazat at Ta'mim | Iraq | 35.8655556 | 44.4016667 | 958 | 11345 |
| Sēkānīyān | city | Muhafazat as Sulaymaniyah | Iraq | 35.8822222 | 45.1366667 | 3405 | 9699 |
| Sēlkī | city | Muhafazat Arbil | Iraq | 37.0444444 | 44.0869444 | 4212 | 8645 |
| Sēmāla | city | Muhafazat Ninawa | Iraq | 36.5805556 | 42.9280556 | 987 | 5292 |
| Sēnājiyān | city | Muhafazat as Sulaymaniyah | Iraq | 36.0333333 | 44.9833333 | 1607 | 7455 |
| Sēnājiyān | city | Muhafazat as Sulaymaniyah | Iraq | 36.0425 | 45.02 | 1850 | 7719 |
| Sēri | city | Muhafazat Arbil | Iraq | 37.1316667 | 43.6405556 | 4714 | 5548 |
| Sērkūpkān | city | Muhafazat as Sulaymaniyah | Iraq | 36.2886111 | 44.8225 | 2204 | 9653 |
| Sērūchāwah | city | Muhafazat as Sulaymaniyah | Iraq | 36.2755556 | 44.7561111 | 1971 | 9587 |
| Sētalān-i Khwārū | city | Muhafazat as Sulaymaniyah | Iraq | 35.27 | 45.6077778 | 2440 | 9773 |
| Sētalān-i Zhūrū | city | Muhafazat as Sulaymaniyah | Iraq | 35.2638889 | 45.59 | 2746 | 9773 |
| Sēwaka | city | Muhafazat Arbil | Iraq | 36.34 | 44.1777778 | 2273 | 8723 |
| Sēwakān | city | Muhafazat as Sulaymaniyah | Iraq | 36.0902778 | 45.0302778 | 2093 | 8099 |
| Sēwsēnān | city | Muhafazat as Sulaymaniyah | Iraq | 35.2175 | 45.5008333 | 2375 | 9779 |
| Sēwērah | city | Muhafazat as Sulaymaniyah | Iraq | 36.3741667 | 44.5769444 | 2529 | 9000 |