S (Rania District) Surebne (Rania District) Shekh Amer (Rania District) Sartike (Rania District) Shemamike (Pshdar District) Sarkanda (Pshdar District) Sultana De New (Pshdar District) Serdewran (Rania District) Sîde Feqîre (Choman District) Smurî (Choman District) Sernîl (Choman District) Shinawa (Choman District) Shekelan (Shaqlawa) Sibīlk (Pshdar District) Silay (Soran District) Sarbirdawkah (Akre District) Shīwā Gūsikī (Qaḑā’ Kifrī) Siyāwah (Sharbazher District) Shīrah Barah (Khanaqin District) Sarāw (Qaḑā’ as Sulaymānīyah) Shaykh Mand (Qaḑā’ as Sulaymānīyah) Sarjāwah (Soran District) Sīmik (Soran District) Sajak (Soran District) Sar Ḩawayz (Sharbazher District) Suwayralah (Qaḑā’ Kifrī) Sayyid Māl Āllah (Khanaqin District) Siyāwilah (Sharbazher District) Seraw (Sharbazher District) Saywang (Sharbazher District) Sirmand 3 4 5 6 7