S (Achham) Shirmasain (Makwanpur) Sanu Phakhal (Makwanpur) Sano Sugauli (Makwanpur) Shikharpanigaun (Makwanpur) Shikharkot (Makwanpur) Simdanda (Makwanpur) Sim Bhanjyang (Makwanpur) Shikharkot (Makwanpur) Suwara (Makwanpur) Simpani (Makwanpur) Shikharpanidamar (Makwanpur) Sayaphut (Makwanpur) Sano Sugauli (Makwanpur) Sisundol (Makwanpur) Sano Gurdum (Makwanpur) Shikarigaun (Makwanpur) Sarsi (Makwanpur) Sola Bhanjyang (Makwanpur) Satpur (Baitadi) Simal (Makwanpur) Sanutar (Makwanpur) Shikaribas (Makwanpur) Suparitar (Makwanpur) Salghari (Makwanpur) Samantar (Makwanpur) Sanu Gunding (Baitadi) Simal (Baitadi) Surkhal (Makwanpur) Sirdamar (Makwanpur) Sikre Dobhan 144 145 146 147 148