S (Kavrepalanchok) Sisakhani (Solukhumbu) Salleri̇̄ (Chitwan) Shaktikhor (Dailekh) Sattalla (Dolakha) Simigaun (Kathmandu) Shivapuri (Rukum) Sā̃kh (Dolpa) Sāldān (Surkhet) Sālkoṭ (Baglung) Sallen (Gorkha) Sāmāgāũ (Mustang) Samargaon (Solukhumbu) Sāmde (Mustang) Samjoṅ (Solukhumbu) Sānam (Mustang) Sāṅtā (Gorkha) Sāngu (Ramechhap) Sā̃ghuṭār (Kathmandu) Sā̃khu (Nawalparasi) Sunwal (Siraha) Saraswati̇̄ (Bajhang) Sunkuḍā (Doti) Selkot (Gorkha) Sirdi̇̄bās (Syangja) Setībeni (Pyuthan) Seulābāng (Sunsari) Shivagañj (Jajarkot) Shibkhola (Tanahun) Shringa (Banke) Sidhaniyā 277 278 279 280 281