| Code | Name | Region |
|---|---|---|
| FRSXD | Sophia Antipolis | 6 |
| FRMMM | Soppe-le-bas | 68 |
| FRORB | Sorbets | 32 |
| FRSRB | Sorbiers | 42 |
| FRYSM | Sorcy-saint-martin | 55 |
| FRSKR | Sore | 40 |
| FRSRD | Sorede | 66 |
| FRSMF | Sorel-moussel | 28 |
| FROZE | Soreze | 81 |
| FRSOR | Sorgues | 84 |
| FRSY3 | Sorigny | 37 |
| FRSLV | Solesmes | 72 |
| FRS7Y | Soleymieu | 38 |
| FROFR | Solferino | 40 |
| FRGNE | Solgne | 57 |
| FRSO2 | Soliers | 14 |
| FRG8N | Solignac | 87 |
| FRSOW | Solignat | 63 |
| FRLL7 | Sollies-pont | 83 |
| FRS8V | Sollies-ville | 83 |
| FRYNG | Sologny | 71 |
| FROL9 | Solomiac | 32 |
| FRLRJ | Solre-le-chateau | 59 |
| FRLU8 | Solutre-pouilly | 71 |
| FRSOM | Somain | 59 |
| FRXJK | Sombernon | 21 |
| FRXS3 | Somloire | 49 |
| FRSE2 | Sommepy-tahure | 51 |
| FRSO7 | Sommery | 76 |
| FRS6P | Sommesnil | 76 |
| FRSM4 | Sommeville | 52 |
| FRS4D | Sirod | 39 |
| FRIOE | Sissonne | 2 |
| FRITN | Sisteron | 4 |
| FRSFP | Six-fours-les-plages | 83 |
| FRS4U | Sizun | 29 |
| FRSHX | Sochaux | 25 |
| FRSUK | Socourt | 88 |
| FRS2X | Socx | 59 |
| FRSGM | Sogny-aux-moulins | 51 |
| FROIG | Soignolles | 14 |
| FRGB5 | Soignolles-en-brie | 77 |
| FRSQG | Soing | 71 |
| FRSRG | Soings-en-sologne | 41 |
| FRSOI | Soissons | 2 |
| FRSYM | Soisy-sous-montmorency | 95 |
| FRS9S | Soisy-sur-ecole | 91 |
| FRES9 | Soisy-sur-seine | 91 |
| FRSZ8 | Solaize | 69 |
| FRSOZ | Solenzara | 2A |