| Code | Name | Region |
|---|---|---|
| DEPPG | Spangenberg | HE |
| DESDJ | Spardorf | BY |
| DESK2 | Sparneck | BY |
| DESPY | Spay | RP |
| DESPC | Spechtsbrunn | TH |
| DESMR | Sommerach | BY |
| DESOM | Sommerda | TH |
| DESMU | Sommerhausen | BY |
| DESML | Sommerloch | RP |
| DEM8F | Sommersdorf | ST |
| DEMME | Sommershausen | BY |
| DESDH | Sondershausen | TH |
| DESM5 | Sondheim | BY |
| DESON | Sonneberg | TH |
| DESO2 | Sonneborn | TH |
| DENND | Sonnefeld | BY |
| DESNY | Sonnen | |
| DEONL | Sonnenbuhl | BW |
| DESOD | Sonnenfeld | BY |
| DEGSO | Sonnenstein | TH |
| DEWXS | Sonnern | NW |
| DESED | Sonnewalde | BB |
| DESOK | Sonsbeck | NW |
| DESNM | Sontheim An Der Brenz | BW |
| DESFN | Sonthofen | BY |
| DESRZ | Sirzenich | RP |
| DESIT | Sittensen | NI |
| DESBM | Sobernheim | RP |
| DESSO | Soderstorf | NI |
| DESOE | Soest | NW |
| DESOG | Sogel | NI |
| DESOP | Sohland An Der Spree | SN |
| DE74R | Sohlde | NI |
| DESXT | Sohnstetten | BW |
| DESOH | Sohren | RP |
| DESR9 | Sohrewald | HE |
| DE2SO | Solden | BW |
| DESOL | Solingen | NW |
| DESLP | Sollerup | SH |
| DESXY | Sollichau | ST |
| DES78 | Sollingen | NI |
| DESOS | Solms | HE |
| DESHF | Solnhofen | BY |
| DESOU | Soltau | NI |
| DESDK | Soltendieck | NI |
| DESM3 | Simmersfeld | BW |
| DES2M | Simmershofen | BY |
| DESIL | Simmertal | RP |
| DESZM | Simmozheim | BW |
| DESSW | Simonswald | BW |