| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Şafīyah | city | Arbil | Iraq | 36.20 | 43.59 | 830 | 2235 |
| Şalāḩ ad Dīn | city | Arbil | Iraq | 36.38 | 44.20 | 3585 | 2235 |
| Şeqlawe | city | Arbil | Iraq | 36.40 | 44.33 | 2854 | 2235 |
| Şābir | city | Arbil | Iraq | 36.00 | 43.48 | 830 | 2235 |
| Şāliḩ al Ḩumaydān Qadīman | city | Arbil | Iraq | 35.86 | 43.41 | 830 | 2235 |
| Şālūkat Kharāib | city | Arbil | Iraq | 36.87 | 44.11 | 1669 | 2931 |
| Şālūkat Kharā’ib | city | Arbil | Iraq | 36.87 | 44.11 | 1669 | 2931 |
| Şārishma | city | Arbil | Iraq | 36.64 | 44.41 | 2762 | 2235 |
| Şūfī Ismā‘īl | city | Arbil | Iraq | 35.85 | 43.74 | 1043 | 2235 |