| Souderton, PA (Borough) |
| Sour Lake, TX (City) |
| Souris, ND (City) |
| South, MO (Township) |
| South Abington, PA (Township) |
| South Amboy City, NJ (City) |
| South Amherst, OH (Village) |
| South Annville, PA (Township) |
| South Arm Township, MI (Township) |
| South Barrington, IL (Village) |
| South Bay , FL (City) |
| South Bay Community Development District (Hillsborough County), FL (CDD) |
| South Beaver, PA (Township) |
| South Beloit, IL (City) |
| South Bend, MN (Township) |
