S (Akre District) Sharfūnah (Koisnjaq district) Summāqah Shīrīn al Kabīr (Choman District) Simīlān (Shaqlawa) Shaqlawa (Shaqlawa) Spikrā (Shaqlawa) Shaykh Ḩimūndiyān (Shaqlawa) Shaykh Maḩmūdiyān (Shaqlawa) Solawk (Shaqlawa) Sayūkah (Arbil) Shawk (Arbil) Shaykhah Shall (Koisnjaq district) Sitawe (Zakho District) Sar Sūlāf (Zakho District) Spīn Dārūk (Shaqlawa) Shlīmak (Shaqlawa) Shīnāwah (Rania District) Shîre-î Xwarû (Soran District) Sartike (Koisnjaq district) Shīlā (Koisnjaq district) Shaykh Rawwān (Koisnjaq district) Smaquł-î Sînan (Dohuk District) Sarāvkay (Qaḑā’ Ḩalabchah) Surîk (Dohuk District) Sarkī (Akre District) Samāwah (Adhamiyah) Sarkay (Akre District) Saygīrik (Shekhan District) Sarkaf (Dohuk District) Sindur (Dohuk District) Sindur 36 37 38 39 40