| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Los Sabalos | city | Veraguas | Panama | 7.76 | -81.00 | 206 | 4457 |
| Los Sainos | city | Panama Oeste | Panama | 8.93 | -79.90 | 830 | 7599 |
| Los Salazares | city | Veraguas | Panama | 8.33 | -80.93 | 905 | 2617 |
| Los Saldaña | city | Ngobe-Bugle | Panama | 8.32 | -81.67 | 830 | 4400 |
| Los Saldaños | city | Cocle | Panama | 8.48 | -80.52 | 180 | 3272 |
| Los Salitre | city | Herrera | Panama | 7.78 | -80.92 | 830 | 2879 |
| Los Salitres | city | Veraguas | Panama | 7.83 | -80.95 | 1669 | 4953 |
| Los Salitres | city | Herrera | Panama | 7.78 | -80.92 | 830 | 2879 |
| Los Salitres | city | Los Santos | Panama | 7.57 | -80.43 | 1210 | 3257 |
| Los Samaniegos | city | Panama Oeste | Panama | 8.50 | -80.05 | 830 | 6275 |
| Los Samaniegos | city | Cocle | Panama | 8.44 | -80.19 | 239 | 7162 |
| Los Santanas | city | Veraguas | Panama | 8.32 | -81.03 | 830 | 2770 |
| Los Santos | city | Los Santos | Panama | 7.93 | -80.42 | 118 | 36018 |
| Los Santos | city | Chiriqui | Panama | 8.30 | -81.54 | 830 | 2533 |
| Los Satrales | city | Los Santos | Panama | 7.53 | -80.67 | 830 | 1836 |
| Los Segundos | city | Cocle | Panama | 8.57 | -80.17 | 1669 | 6222 |
| Los Sigola | city | Ngobe-Bugle | Panama | 8.33 | -81.65 | 1026 | 4438 |
| Los Sitios | city | Veraguas | Panama | 7.90 | -80.98 | 275 | 5374 |
| Los Sitios | city | Veraguas | Panama | 7.86 | -81.30 | 830 | 894 |
| Los Solares | city | Cocle | Panama | 8.50 | -80.18 | 830 | 7003 |
| Los Solices | city | Veraguas | Panama | 8.25 | -81.12 | 410 | 2764 |
| Los Solices | city | Veraguas | Panama | 8.16 | -81.19 | 830 | 7347 |
| Los Solises | city | Veraguas | Panama | 8.25 | -81.12 | 410 | 2764 |
| Los Sules | city | Cocle | Panama | 8.90 | -80.27 | 830 | 4279 |
| Los Sánchez | city | Cocle | Panama | 8.52 | -80.17 | 830 | 6976 |
| Los Sánchez | city | Veraguas | Panama | 8.28 | -80.93 | 337 | 2772 |
| Los Sánchez | city | Veraguas | Panama | 8.25 | -81.22 | 830 | 3965 |