- S.F. Bowser & Co.2
- S.F. Myers & Co.4
- Saco-Pettee Company1
- Sadler and Co.1
- Safe Deposit and Title Guaranty Co.1
- Saint Louis Oil Co1
- Salamander and Albany Fire Brick Works1
- Salisbury & Satterlee Co.1
- Salisbury Mfg. Co.1
- Saml. Cupples & Co.1
- Samuel Emmert1
- Schaffer & Budenberg1
- Schlitz1
- Schloss Brost Co. Wholesale Drapers1
- Schomacker & Co.1
- Schorer & Co.1
- Schuneman & Evans1
- Scotten Dillon Company1
- Scotten, Lovett & Co.1
- Seamless Rubber Co.1
- Sears, Roebuck and Company2
- Second National Bank2
- Second National Bank of Mechanicsburg1
- Seiler, Zimmerman & Co.3
- Selz Schwab & Co.1
- Sewall & Day Cordage Company1
- Shaw & Truesdell1
- Shepard, Norwell & Co.1
- Sheppard Knapp1
- Sherman House1
- Sherwood Hopson & Co.1
- Shipley, Doisy & Co.1
- Shredded Wheat Company1
- Sibley, Lindsay & Curr1
- Siegel, Cooper & Co.1
- Silas W. Driggs1
- Simmons Hardware Company5
- Simonds Phoenix Hotel and Restaurant1
- Sioux City Engine Works1
- Skinner Bro's & Wright Clothing and Shoe Co.1
- Sligo Iron Store Co.1
- Smith & Green1
- Smith & McNell's Hotel1
- Smith, Carter, Conner & Co.1
- Smith, Northam & Co.2
- Smith, Perkins & Co.1
- Smith, Richardson & Bates1
- Southern3
- Southern Hotel1
- Southern Hotel Company1
- Spalding Hay & Wales2
- Spence Manufacturing Co.1
- Spence-Baggs Stove Co.2
- Spiegel, Thoms & Co.1
- Spokane1
- Spokane Dry Goods Co.1
- Spokesman Review1
- Sprague, Warner & Co.1
- Springer Brothers2
- Springfield Wholesale Grocery Co.1