S (Shaqlawa) Sarkand Kīlaw (Akre District) Sūrkān (Pshdar District) Sarkhan (Sharbazher District) Serxwar (Akre District) Sārkay (Qaḑā’ as Sulaymānīyah) Serko (Zakho District) Sarmagi (Makhmūr District) Sarnāḩ Şughrá (Kalar District) Sernawe (Chamchamal District) Sarqalā (Qaḑā’ Kifrī) Sarqalā (Adhamiyah) Sersink (Dokan District) Sersiyan (Shaqlawa) Sarsūl (Kirkuk District) Sartay (Koisnjaq district) Sartik (Mergasur District) Sarūkānī (Semel District) Sarī Kānī (Haditha District) Saryāfah (Qaḑā’ as Sulaymānīyah) Sarzal (Al-Muqdadiya District) Sāti (Koisnjaq district) Sātū Qalā (Arbil) Satur (Al-Mahawil District) Sawādī (Adhamiyah) Suwārah Tūkah (Hīt District) Sawārī (Haditha District) Sawārī (Nassriya District) Sāwī (Choman District) Saye (Pshdar District) Saydān 49 50 51 52 53