| SBA Applications | SBA Loan Store | San Diego, CA | 888 666-9722 |
| SBA Loan | SBA Loan Store | San Diego, CA | 888 666-9722 |
| San Diego Accommodations | The Sofia Hotel | San Diego, CA | 800 826-0009 |
| San Diego Coalition | San Diego Cty Coalition - End of Life Care | San Diego, CA | 858 635-1224 |
| San Diego Transportation Service | J & N Transportation Services | San Diego, CA | 619 247-6982 |
| Sand Tires | Daryl Smith Sand Tires | Lemon Grove, CA | 619 463-5516 |
| Schools | San Diego City Schools | San Diego, CA | 619 293-8150 |
| Scouting Club | Boy Scouts of America | San Diego, CA | 619 298-6121 |
| Scouting Club | Girl Scouts of America | Imperial , CA | 619 298-8391 |
| Scrap Metal | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Scrap Purchase | Escondido Recycling Yard | Escondido, CA | 760 745-4832 |
| Seahorse Enrichments | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Seahorse Frozen Foods | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Seahorse Live Foods | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Seahorse Medications | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Seahorse Source | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Seahorse Supplies | Seahorse Source, Inc. | Fort Pierce , FL | 877 465-2401 |
| Security Lockers | El Cajon Gun Exchange | El Cajon, CA | 619 579-5152 |
| Senate Federal Government | U.S. Senate | Washington, DC | See Web site |
| Senior Health | Rancho San Diego Emus | Spring Valley, CA | 619 464-3000 |
| Senior Living | Harbor Terrace Retirement Community | San Diego, CA | 310 547-0090 |
| Senior Living | Sungarden Terrace Retirement | Lemon Grove, CA | 619 462-5831 |
| Senior Services | Access America for Senior | United States, US | See Web site |
| Services | Glen Abbey Memorial Park | Bonita, CA | 877 442-2551 |
| Shiners | Lakeside Bait and Tackle | Lakeside, CA | 619 443-3859 |
| Shoes | Z-Coil Footwear | San Diego, CA | 619 291-5938 |
| Shutters | La Mesa Door & Window | La Mesa, CA | 866 465-2267 |
| Sinks | El Cajon Plumbing & Heating Supply Co. | El Cajon, CA | 619 449-7300 |
| Skin Conditions | Rancho San Diego Emus | Spring Valley, CA | 619 464-3000 |
| Smog Repair Station | Smog or Tune | Lemon Grove, CA | 619 469-5492 |
| Smog Test | Smogs R Us Inspecton Station | La Mesa, CA | 619 460-7664 |
| Smoke Damage | S&J Builders & Restoration Services, Inc. | San Diego, County, CA | 866 752-8453 |
| Social Services | Neighborhood House Association | San Diego, CA | 858 497-3150 |
| Sofia Hotel | The Sofia Hotel | San Diego, CA | 800 826-0009 |
| Soft Serve Ice Cream Machines | Refrigeration Engineering Co. | El Cajon, CA | 619 239-6113 |
| Sophia Hotel | The Sofia Hotel | San Diego, CA | 800 826-0009 |
| Spa | Gaia Day Spa | La Jolla, CA | 858 456-8797 |
| Space Theater | Ruben Fleet Space Theater | San Diego, CA | 619 238-1233 |
| Special Banquets | Veterans of Foreign Wars, La Mesa, CA | San Diego, CA | 619 462-1172 |
| Special Events | Veterans of Foreign Wars, La Mesa, CA | San Diego, CA | 619 462-1172 |
| Special Occasions | Veterans of Foreign Wars, La Mesa, CA | San Diego, CA | 619 462-1172 |
| Sporting Equipment | BATA Baseball Machines | San Marcos, CA | 800 762-BATA |
| Spring Shoes | Z-Coil Footwear | San Diego, CA | 619 291-5938 |
| Starters | Broding's Battery Warehouse | La Mesa, CA | 619 463-9812 |
| State Government | State of California | Sacramento, CA | See Web site |
| StoreFront Windows | Garland-Fields Glass Company | San Diego, CA | 619 464-1525 |
| Structural Renovation | Quality Builders Son | San Diego, CA | 619 608-8530 |
| Student Car Rental | Dirt Cheap Car Rental | San Diego, CA | 619 234-9300 |
| Students | Home Placement Services | San Diego, CA | 858 578-9393 |
| Survivors of Pearl Harbor | Remembering Pearl Harbor | San Diego, CA | 619 294-4411 |
| Suspension, Steering, Brakes | Kenyon Machine, Inc. | San Diego, CA | 858 270-2610 |