| South Moline Township, IL (Township) |
| South Morgan, MO (Township) |
| South Mountain, TX (Town) |
| South Muddy Township, IL (Township) |
| South New Castle, PA (Borough) |
| South Newton Township, PA (Township) |
| South Nyack, NY (Village) |
| South Ogden, UT (City) |
| South Olga, ND (Township) |
| South Orange Village Township, NJ (Township) |
| South Ottawa Township, IL (Township) |
| South Otter Township, IL (Township) |
| South Padre Island, TX (Town) |
| South Palm Beach , FL (Town) |
| South Palmyra Township, IL (Township) |
