| Sa is for sand. |
| Sc is for scenic. |
| Se is for sewage and separate. |
| Sh is for shipping, sheer(a) and shoe. |
| Si is for sing. |
| Sk is for skeletal and skill. |
| Sl is for slope and sleeve. |
| Sm is for small. |
| Sn is for snarl. |
| So is for southern, soar and sophisticated. |
| Sp is for spatial and speech. |
| Sq is for squat. |
| St is for status and story. |
| Su is for suspend and surroundings. |
| Sw is for swift and swear. |
| Sy is for symphony. |
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