S (Makwanpur) Srichaur (Makwanpur) Simaltwak (Manag) Sabjekholagaun (Baitadi) Sukuti (Makwanpur) Salle (Makwanpur) Sopi (Makwanpur) Simpani (Baitadi) Sankatiya (Makwanpur) Sirudanda (Makwanpur) Simalchaur (Baitadi) Simayal (Makwanpur) Simatbesi (Makwanpur) Sano Dumsidanda (Makwanpur) Sukaura (Makwanpur) Sano Machchhedanda (Makwanpur) Sisneri (Makwanpur) Simletar (Makwanpur) Salletar (Makwanpur) Sano Tar (Makwanpur) Sirsire (Makwanpur) Shripur (Makwanpur) Sano Jyamire (Baitadi) Sundarkhali (Makwanpur) Sodhapakha (Makwanpur) Sano Sudha (Makwanpur) Sattale (Makwanpur) Sano Thali (Makwanpur) Setebhir (Makwanpur) Shikharpur (Makwanpur) Sano Bhawar 139 140 141 142 143