| Code | Name | Region |
|---|---|---|
| FRSLS | Solesmes | 59 |
| FRSIQ | Sillans | 38 |
| FRSGU | Sille-le-guillaume | 72 |
| FRZHY | Sillery | 51 |
| FRILI | Sillingy | 74 |
| FR2SG | Silly-en-gouffern | 61 |
| FRS7P | Silly-la-poterie | 2 |
| FRIMR | Simandre | 71 |
| FRDSA | Simandre-sur-suran | 1 |
| FRIAG | Simiane-collongue | 13 |
| FRIOD | Simiane-la-rotonde | 4 |
| FRNEE | Simple | 53 |
| FR3SN | Sinceny | 2 |
| FRIYR | Singleyrac | 24 |
| FR7SG | Singrist | 67 |
| FRSLN | Sin-le-noble | 59 |
| FRG9E | Sion | 32 |
| FRSR2 | Siorac-de-riberac | 24 |
| FRICP | Siorac-en-perigord | 24 |
| FRSN8 | Siran | 34 |
| FRSIU | Sireuil | 16 |
| FRYXT | Seytroux | 74 |
| FRSEZ | Sezanne | 51 |
| FRGFZ | Siaugues-sainte-marie | 43 |
| FRSWQ | Siaugues-saint-romain | 43 |
| FRSIB | Sibelin | 69 |
| FRSI5 | Sideville | 50 |
| FRSQ7 | Siecq | 17 |
| FRSLB | Sierck-les-bains | 57 |
| FRSE5 | Sierentz | 68 |
| FRXS2 | Siersthal | 57 |
| FRSIK | Sierville | 76 |
| FRIGA | Sigean | 11 |
| FRSIG | Signes | 83 |
| FRGYB | Signy-l'abbaye | 8 |
| FRIGY | Signy-le-petit | 8 |
| FRIGG | Sigogne | 16 |
| FROSS | Sigolsheim | 68 |
| FRIUU | Sigoules | 24 |
| FRV3G | Sigournais | 85 |
| FRQCT | Sigy-le-chatel | 71 |
| FRUSV | Seveux | 70 |
| FRG7T | Sevignac | 22 |
| FRSQQ | Sevignacq-meyracq | 64 |
| FRSVQ | Sevignacq-these | 64 |
| FRSYW | Sevigny-waleppe | 8 |
| FRSEJ | Sevran | 93 |
| FRSEV | Sevres | 92 |
| FREUW | Sevres-anxaumont | 86 |
| FRSVY | Sevrey | 71 |