S (Rukum) Siyaladanda (Rukum) Simalbot (Baitadi) Swandi (Rolpa) Sugha (Rukum) Sangkaldera (Rukum) Setari (Rukum) Sutlabang (Rukum) Sipkun (Rukum) Sutlabang (Rukum) Sano Lekh (Rukum) Soti (Rukum) Sotikholagaun (Rukum) Sebbang (Rukum) Surkemare (Rukum) Sarkena (Rukum) Salleri (Baitadi) Sillegada (Rukum) Sukelankuri (Rukum) Syanokholagaun (Rukum) Sukidaha Lek (Rukum) Sugure (Rukum) Sepal (Baitadi) Sidaun (Rukum) Sukakholagaun (Rukum) Salledanda (Rukum) Sayapatung (Rukum) Suliban (Rukum) Sangkina (Rukum) Sangkina (Rukum) Silputung 86 87 88 89 90