S (Chamchamal District) Sengaw (Al-Suwaira District) Shuz̧ayf (Pshdar District) Sinjalah (Daquq District) Siyāh Manşūr (Sharbazher District) Sinká (Arbil) Siyaw (Afaq District) Sibāhī (Daquq District) Sīdān al Wusţá (Hīt District) Sidhādīyah (Soran District) Sīdakān (Arbil) Shīwah Rash (Choman District) Shîwe Ṟesh (Koisnjaq district) Shiwāshān (Koisnjaq district) Shīwāshawk Khalaf (Koisnjaq district) Shīwāshawk Qalam (Chamchamal District) Shiw Bāz (Qaḑā’ as Sulaymānīyah) Shīwī Qāḑī (Koisnjaq district) Shewgîr (Pshdar District) Shilmirah (Makhmūr District) Shore (Pshdar District) Shuran (Kalar District) Shorawe (Kalar District) Shorawe (Chamchamal District) Shūrāw (Basrah District) Shu‘aybah (Daquq District) Shubaykah (Qaḑā’ Qal‘at Şāliḩ) Shughalbi (Sharbazher District) Shūkay (Al-Daur District) Sinnīyah (Shaqlawa) Spîndare 62 63 64 65 66