| Spruce Hill, PA (Township) |
| Spruce Pine, NC (Town) |
| Spruce Valley, MN (Township) |
| Spur, TX (City) |
| Spurgeon, IN (Town) |
| Spurr Township, MI (Township) |
| Squaw Grove Township, IL (Township) |
| Squaw Lake, MN (City) |
| Squaw Township, IA (Township) |
| SS PDC Independent Cities, VA (County) |
| St Albans, VT (City) |
| St Albans, VT (Town) |
| St Albans, ME (Town) |
| St Albans, WV (City) |
| St Albans Township, IL (Township) |
