S (Qaḑā’ Sāmarrā’) Shumūs (Khanaqin District) Sayyid Nārīn (Qada Balad Ruz) Sayyid Muḩammad Khalīfah (Qada Balad Ruz) Shāmār al Wusţá (Qada Balad Ruz) Shāmār al Janūbī (Khanaqin District) Shāqrāqah (Al-Muqdadiya District) Sansal (Qada Balad Ruz) Sa‘īd al ‘Udwān (Qaḑā’ Ḩalabchah) Suwāray (Qaḑā’ Ḩalabchah) Shukr ‘Alī (Qaḑā’ Ḩalabchah) Sharshat as Suflá (Sharbazher District) Shah Shū (Dokan District) Sūsay Saydān (Qaḑā’ as Sulaymānīyah) Sūlakān (Al-Faw District) Shalhat Mu‘āwiyah (Al-Shatra District) Su‘ūd as Salmān (Al-Maimouna District) Salaf Umm Ka‘īdah (Mergasur District) Shetna (Mergasur District) Shaykhān (Mergasur District) Shīwatū (Adhamiyah) Sīgirī (Kirkuk District) Serîtepe (Daquq District) Sary Tapa (Soran District) Sherokiyan (Soran District) Sadar (Dabes) Shawkīr (Adhamiyah) Ser Derav (Adhamiyah) Sarkūkī Ş (Al-Daur District) Şāliḩ Jāsim (Suq Al-Shoyokh District) Şubbah 38 39 40 41 42