1. S. S. Carmania, from Liverpool 
2. Saddle Brook, Bergen, New Jersey, USA (1)
3. Safed, Israel
4. Saffad, Israel
5. Saffed, Israel
6. Saint John, New Brunswick, Canada
7. Salem, Ohio, USA
8. San Antonio, Bexar, Texas, USA
9. San Antonio, Bexar. Texas, USA
10. San Antonio, Texas
11. San Bruno, San Mateo, California
12. San Diego, San Diego, California, USA (1)
13. San Francisco, CA
14. San Francisco, California
15. San Francisco, California, USA
16. San Luis Obispo, CA
17. San Mateo, CA
18. Santa Ana, Orange, California, USA (2)
19. Santa Barbara, CA, USA
20. Santa Clara, California
21. Santa Clara, California, USA
22. Santa Cruz, California
23. Santa Cruz, California, USA
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24. Santa Fe, New Mexico, USA
25. Santa Fe, NM
26. Sarasota, Florida
27. Sarasota, Florida, USA
28. Sarasota, Sarasota, Florida, USA (2)
29. Saratoga Springs, NY
30. Savannah, Chatham, Georgia, USA (1)
31. Savannah, GA
32. Savannah, GA ?
33. Savannah, Georgia, USA
34. Savoy-Plaza
35. Scarsborough, Ontario, Canada
36. Schenectady, NY
37. Seaford, Nassau, New York, USA
38. Seattle, King, Washington, USA
39. Segulah Cemetery, Petach Tikvah, Israel
40. Shaar Hashomayim Cemetery
41. Shadwell, England
42. Shaker Heights, Ohio
43. Smarhon, Belarus
44. Solon, Cuyahoga, Ohio, USA (1)
45. South Africa
46. South Plainfield, Middlesex, New Jersey, USA (1)
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47. Springfield, Hampden, Massachusetts, USA
48. Springvale Botanical Cemetery, Springvale, Victoria, Australia
49. St Joseph, Buchanan, Missouri, USA
50. St Louis, MO
51. St. Albans, Queens, New York, USA (1)
52. St. Catharines, Ontario, Canada
53. St. Joseph, Missouri, USA
54. St. Louis Park, Minnesota
55. St. Paul, Minnesota, USA
56. St. Paul, MN
57. St. Paul, Ramsey, Minnesota, USA
58. Stamford, CT
59. Star of David Cemetery, Solomon, North Lauderdale, FL
60. Starobin
61. Staten Island, NY
62. Staten Island, Richmond, New York, USA (3)
63. Sub-District 30, Cape Breton South, Nova Scotia, Canada
64. Sub-District 41 - Montreal, Montreal (St Lawrence-St George), Quebec, Canada
65. Summit, Ohio, USA
66. Swarthmore, Delaware, Pennsylvania, USA
67. Sycamore, DeKalb County, Illinois, USA
68. Sylmar, Los Angeles, California, USA
69. Syracuse, NY
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