| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sōfiyān | city | Muhafazat as Sulaymaniyah | Iraq | 36.0694444 | 45.1147222 | 3530 | 9678 |
| Sōfīwand-i | city | Muhafazat as Sulaymaniyah | Iraq | 34.8952778 | 45.3438889 | 1840 | 9821 |
| Sōla | city | Muhafazat as Sulaymaniyah | Iraq | 35.4619444 | 45.2261111 | 2440 | 9751 |
| Sōla | city | Muhafazat as Sulaymaniyah | Iraq | 35.2175 | 45.5827778 | 2965 | 9779 |
| Sōrabān | city | Muhafazat Arbil | Iraq | 36.5547222 | 44.8388889 | 3805 | 8787 |
| Sōrabān | city | Muhafazat Arbil | Iraq | 36.5541667 | 44.8397222 | 3805 | 8787 |
| Sōrala | city | Muhafazat as Sulaymaniyah | Iraq | 35.6675 | 45.6313889 | 3651 | 9723 |
| Sōriya | city | Muhafazat Dahuk | Iraq | 37.2266667 | 43.0725 | 2765 | 5541 |
| Sōskān | city | Muhafazat as Sulaymaniyah | Iraq | 35.1811111 | 46.17 | 4081 | 9496 |
| Sōsna | city | Muhafazat as Sulaymaniyah | Iraq | 36.3238889 | 45.2391667 | 3159 | 9617 |