| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Sparkapkan | city | Muhafazat as Sulaymaniyah | Iraq | 36.1788889 | 45.1058333 | 1912 | 9661 |
| Sparkapkān | city | Muhafazat as Sulaymaniyah | Iraq | 36.1788889 | 45.1058333 | 1912 | 9661 |
| Spero | city | Muhafazat as Sulaymaniyah | Iraq | 36.2852778 | 45.1230556 | 1965 | 9653 |
| Spi-Ro | city | Muhafazat as Sulaymaniyah | Iraq | 36.2852778 | 45.1230556 | 1965 | 9653 |
| Spidar | city | Muhafazat Arbil | Iraq | 37.1980556 | 43.6177778 | 4612 | 5319 |
| Spidara | city | Muhafazat as Sulaymaniyah | Iraq | 35.9 | 45.45 | 3533 | 9699 |
| Spidara | city | Muhafazat as Sulaymaniyah | Iraq | 35.7452778 | 45.8011111 | 5406 | 9717 |
| Spidarah | city | Muhafazat as Sulaymaniyah | Iraq | 35.9 | 45.45 | 3533 | 9699 |
| Spidarah | city | Muhafazat as Sulaymaniyah | Iraq | 35.7452778 | 45.8011111 | 5406 | 9717 |
| Spidār | city | Muhafazat Arbil | Iraq | 37.1980556 | 43.6177778 | 4612 | 5319 |
| Spidāra | city | Muhafazat as Sulaymaniyah | Iraq | 35.9 | 45.45 | 3533 | 9699 |
| Spigachka | city | Muhafazat Arbil | Iraq | 36.8916667 | 44.5505556 | 3005 | 8663 |
| Spigila | city | Muhafazat Arbil | Iraq | 36.3797222 | 44.3772222 | 2900 | 8719 |
| Spikala | city | Muhafazat as Sulaymaniyah | Iraq | 36.3644444 | 45.1669444 | 3001 | 9623 |
| Spindar | city | Muhafazat Dahuk | Iraq | 36.9716667 | 43.3194444 | 3822 | 5559 |
| Spindar | city | Muhafazat Arbil | Iraq | 37.0372222 | 43.5719444 | 3523 | 5555 |
| Spindar | city | Muhafazat Arbil | Iraq | 37.1980556 | 43.6177778 | 4612 | 5319 |
| Spindara | city | Muhafazat Arbil | Iraq | 36.3472222 | 44.4744444 | 3851 | 8723 |
| Spindare | city | Muhafazat Arbil | Iraq | 37.0833333 | 44.0802778 | 4783 | 8638 |
| Spindarok | city | Muhafazat Dahuk | Iraq | 37.1066667 | 42.925 | 1902 | 5549 |
| Spindarok-e Kavin | city | Muhafazat Dahuk | Iraq | 37.0966667 | 42.9286111 | 1781 | 5549 |
| Spindarok-e Nu | city | Muhafazat Dahuk | Iraq | 37.1066667 | 42.925 | 1902 | 5549 |
| Spindār | city | Muhafazat Arbil | Iraq | 37.0372222 | 43.5719444 | 3523 | 5555 |
| Spindār | city | Muhafazat Arbil | Iraq | 37.1980556 | 43.6177778 | 4612 | 5319 |
| Spindāra | city | Muhafazat Arbil | Iraq | 36.3472222 | 44.4744444 | 3851 | 8723 |
| Spindārē | city | Muhafazat Arbil | Iraq | 37.0833333 | 44.0802778 | 4783 | 8638 |
| Spindārōk | city | Muhafazat Dahuk | Iraq | 37.1066667 | 42.925 | 1902 | 5549 |
| Spindārōk-e Kavin | city | Muhafazat Dahuk | Iraq | 37.0966667 | 42.9286111 | 1781 | 5549 |
| Spindārōk-ē Nū | city | Muhafazat Dahuk | Iraq | 37.1066667 | 42.925 | 1902 | 5549 |
| Spisar | city | Muhafazat as Sulaymaniyah | Iraq | 35.0722222 | 45.0708333 | 1804 | 4112 |
| Spiyara | city | Muhafazat Arbil | Iraq | 37.0547222 | 44.6966667 | 4009 | 8645 |
| Spiyarah | city | Muhafazat Arbil | Iraq | 37.0547222 | 44.6966667 | 4009 | 8645 |
| Spiyave | city | Muhafazat Dahuk | Iraq | 36.9566667 | 43.2936111 | 3244 | 5562 |
| Spiyave | city | Muhafazat Arbil | Iraq | 37.0302778 | 43.6930556 | 2119 | 5555 |
| Spiyaw | city | Muhafazat as Sulaymaniyah | Iraq | 36.3969444 | 44.8041667 | 3671 | 9639 |
| Spiyaw | city | Muhafazat as Sulaymaniyah | Iraq | 36.3994444 | 44.8061111 | 3671 | 9639 |
| Spiyāra | city | Muhafazat Arbil | Iraq | 37.0547222 | 44.6966667 | 4009 | 8645 |
| Spiyārah | city | Muhafazat Arbil | Iraq | 37.0547222 | 44.6966667 | 4009 | 8645 |
| Spiyāvē | city | Muhafazat Dahuk | Iraq | 36.9566667 | 43.2936111 | 3244 | 5562 |
| Spiyāvē | city | Muhafazat Arbil | Iraq | 37.0302778 | 43.6930556 | 2119 | 5555 |
| Spiyāw | city | Muhafazat as Sulaymaniyah | Iraq | 36.3969444 | 44.8041667 | 3671 | 9639 |
| Spiyāw | city | Muhafazat as Sulaymaniyah | Iraq | 36.3994444 | 44.8061111 | 3671 | 9639 |
| Spērō | city | Muhafazat as Sulaymaniyah | Iraq | 36.2852778 | 45.1230556 | 1965 | 9653 |
| Spīdāra | city | Muhafazat as Sulaymaniyah | Iraq | 35.7452778 | 45.8011111 | 5406 | 9717 |
| Spīdārah | city | Muhafazat as Sulaymaniyah | Iraq | 35.9 | 45.45 | 3533 | 9699 |
| Spīdārah | city | Muhafazat as Sulaymaniyah | Iraq | 35.7452778 | 45.8011111 | 5406 | 9717 |
| Spīgachka | city | Muhafazat Arbil | Iraq | 36.8916667 | 44.5505556 | 3005 | 8663 |
| Spīgila | city | Muhafazat Arbil | Iraq | 36.3797222 | 44.3772222 | 2900 | 8719 |
| Spīkala | city | Muhafazat as Sulaymaniyah | Iraq | 36.3644444 | 45.1669444 | 3001 | 9623 |
| Spīsar | city | Muhafazat as Sulaymaniyah | Iraq | 35.0722222 | 45.0708333 | 1804 | 4112 |