| Sky Explorer |
15 |
| Sky King Aeronautics (US) |
1 |
| Sky Leisure Aviation Charters Ltd (GB) |
3 |
| Skybirds Team ULM |
4 |
| Skybox SARL |
62 |
| Skydive Center |
7 |
| Skydive Center Spa (BE) |
1 |
| Skydive Fano |
1 |
| Skydive Pamiers |
2 |
| SkyfunVoltige |
4 |
| Skyhawk Provence Association |
6 |
| Skyhawks Team |
6 |
| Skylac |
1 |
| Skyleader |
1 |
| Skylegs CVBA (BE) |
1 |
| Skyline Aviation (GB) |
1 |
| Skypath LLC (US) |
4 |
| SKYTEST SARL |
1 |
| Skytime Flight Training Ltd (GB) |
3 |
| Skytrek Air Services Ltd (GB) |
1 |
| Skyvibes |
4 |
| Skyview Systems |
2 |
| Slagboom en Peeters Aerial Surveys (NL) |
83 |
| Smaragd Flying Group (GB) |
1 |
| Smart Aeroservice |
1 |
| Smartflyer |
2 |
| SNC Aeroflot |
12 |
| SNC Avialec |
2 |
| SNC Beitz Guittard Aviation |
2 |
| SNC Financière Haussmann Gestion |
10 |
| SNC Hélijet |
2 |
| SNC Locaplane |
1 |
| SNC OCIM Location et Cie |
2 |
| SNC SANAGA Aviation |
5 |
| SNC Sunrise Aviation |
1 |
| SOCATA |
13 |
| Société Civile Airiane |
1 |
| Société Civile de Gestion SR22 |
1 |
| Société Civile SITAIR |
3 |
| Société Civile Zone 51 |
5 |
| Société d'Aviation de la Gruyère (CH) |
12 |
| Société d'Aviation de la Gruyère SA (CH) |
1 |
| Société d'Exploitation des Etablissements TIMAC |
5 |
| Société des Techniques Aéronautiques de Radiocommunication / STAR SARL |
31 |
| Société Financière pour l'Aviation d'Affaires et de Tourisme / SFAAT |
2 |
| Société Générale de Casse Automobile |
1 |
| Société Impressions Rotatives J. Combier |
1 |
| Société Nouvelle Centrair / SNCA |
1 |
| Société Wassmer Aviation (CH) |
2 |
| SODELAVIA SARL |
4 |
| Sogesta SARL |
7 |
| Solent Flight Ltd (GB) |
1 |
| Solent School of Flying (GB) |
1 |
| Sonex Aircraft (US) |
6 |
| Sonny's Aviation (US) |
1 |
| Sotoco |
1 |
| Southern Aircraft Consultancy |
4 |
| Southern Aircraft Consultancy Inc (GB) |
8 |
| Southern Counties Aviation (UK) |
2 |
| Southern Sailplanes (GB) |
1 |
| Southport and Merseyside Aero Club (1979) Ltd |
1 |
| SOVAAC SARL |
5 |
| Space Dropping SARL |
3 |
| Spacek |
2 |
| Spartan Flying Group (GB) |
1 |
| Special Air Services (NL) |
2 |
| Specialist Flying Training Ltd (GB) |
2 |
| Speed Air SAS |
1 |
| SpeedFly 2 |
1 |
| Sport Aviation |
14 |
| Sport Aviation Sarl |
4 |
| Sport Elec Intl / Grimaud Inc |
2 |
| Sportflieger Club Stuttgart (DE) |
3 |
| Sportfliegerclub Salzkammergut (AT) |
1 |
| Sportfluggruppe Nordholz/Cuxhaven e.V. (DE) |
5 |
| Sportfluggruppe Solothurn (CH) |
2 |
| Sportfluggruppe Swissair (CH) |
1 |
| Sportvliegerclub - Skyline Vöcklabruck |
2 |
| SPV Sarl |
1 |
| SPV Sky Services |
9 |
| SR22 Holding Inc Trustee |
1 |
| Sri Lanka Air Force Museum (LK) |
9 |
| St Angelo Aviation Ltd (CH) |
1 |
| Stampe and Pitts Flying Group (GB) |
5 |
| Stanislas RODIER |
1 |
| Stanza |
3 |
| Stapleford Flying Club Ltd (GB) |
3 |
| Star Flying Group (UK) |
2 |
| Star Lease SA |
3 |
| Stars Fly Ltd |
2 |
| Staverton Flying School (UK) |
2 |
| Steak Easy |
1 |
| Stearman Club (CH) |
6 |
| Stearman G-IIIG Group (BE) |
7 |
| Stella Aviation Academy (NL) |
2 |
| Stella Aviation Charter |
1 |
| Stéphane Canu |
5 |
| Stéphane Prodent |
2 |
| Stephex Stables B.V |
1 |
| Sterna Aviation Ltd (GB) |
2 |
