S (Akre District) Shīf Razah (Tel Keppe District) Sindānak (Akre District) Shaykh Khānūk (Tel Keppe District) Swerk (Akre District) Sarūkānī Palasān (Semel District) Sītak (Akre District) Saryan (Akre District) Sarī Āw (Akre District) Shāwish (Tel Keppe District) Sharfīyah (Tel Keppe District) Shaykh Maqlūb (Akre District) Siyān Ḩajjī (Akre District) Shirtān (Akre District) Sārmah al ‘Ulyā (Akre District) Siyān Tatū (Akre District) Sūsnāwah (Arbil) Sêbîran (Qaḑā’ Ḩalabchah) Sargat (Al Kahla District) Salaf ash Shalaţah (Rania District) Shīrūt (Baiji District) Sinjār Makhlaf (Qaḑā’ Kifrī) Smood (Al-Khalis District) Shāfī (Al-Daur District) Sayyid Aḩmad Mir‘ī (Al-Daur District) Shaykh Muḩammad Şāliḩ (Balad District) Shadhar (Ramadi District) Sulaymān ‘Abd (Al-Khalis District) Sa‘dūn Ş (Al-Daur District) Şāliḩ Ḩāmmadī (Al-Daur District) Şāliḩ al Mahdī 37 38 39 40 41