Bedrift S - Flåm
- Siwa AS
- Sognefjorden AS
- Stokseth Otilie
- Sturle Ryum
- Salong Haor
- Sek Invest AS
- Saga Souvenir AS
- Sognefjorden Farty i AS
- S.B Persontransport AS
- Specialfunfood V/Xavier Alcaniz Campderros
- Salong Haor Heggdal Laastad
- Stavesvingen Røyr og Flis AS
- Soltun Sau og Hest K Hansen
- Santo Design Sandra Mara Franca Santos