| Splithand, MN (Township) |
| Spofford, TX (City) |
| Spokane, WA (City) |
| Spokane County, WA (County) |
| Spokane Valley, WA (City) |
| Spooner, WI (Town) |
| Spooner, WI (City) |
| Sportsmen Acres, OK (Town) |
| Spotswood, NJ (Borough) |
| Spotsylvania County, VA (County) |
| Sprague, WA (City) |
| Sprague, CT (Town) |
| Sprague, NE (Village) |
| Spragueville, IA (City) |
| Spray, OR (Town) |
