S (Sharbazher District) Sīramayrk (Adhamiyah) Sarārū (Arbil) Sîrawe (Adhamiyah) Serdesht (Tel Keppe District) Sarayshkān (Al-Rifa'i District) Sirḩān (Hamza District) Salmān Āl ‘Ayţān (Al-Shatra District) Sirḩān ash Sharād (Zakho District) Sirkutik (Akre District) Sharmin (Soran District) Sirmāwah (Qaḑā’ Kifrī) Sirr Qal‘ah (Sharbazher District) Sītak (Soran District) Sêtkan (Qaḑā’ as Sulaymānīyah) Sêwisênan (Penjwin District) Siyākwayz (Dokan District) Sofiyan (Qaḑā’ as Sulaymānīyah) Sawlah (Sharbazher District) Sōrala (Arbil) Sūr Balash Khiḑr (Arbil) Sūrbāsh ‘Azīz (Arbil) Sorbeş (Qaḑā’ Ḩalabchah) Sosekan (Pshdar District) Serkepkan (Pshdar District) Spiraw (Penjwin District) Spīdārah (Adhamiyah) Sibindār (Adhamiyah) Sibindār (Chamchamal District) Sibīr Ş (Kalar District) Şawfī Raḩīm 63 64 65 66 67