| First name | Last name | Birth city | Camp |
|---|---|---|---|
| Saul | Zupnik | Zamlina | Gusen |
| Saul | Zylberbaum | Lukow | Zement (Ebensee) |
| Sawa | Sabetai | Trikala | Zement (Ebensee) |
| Schaja | Szteiner | Wesotow | Gusen |
| Schama | Schwarz | Burans | Gusen |
| Schendel | Unger | Gorlice | Gusen |
| Schlama | Judkiewicz | Wielun | Gusen |
| Schloma | Grzegowski | Checiny ? | Gusen |
| Schmul | Johimowicz | Pschedbusch | Zement (Ebensee) |
| Schmul | Pelz | Bobrowniki | Mauth |
| Schyja | Grin | Zanie_ysi | Gusen |
| Selig | Halbreich | Chrzanow | Zement (Ebensee) |
| Selim | Horowicz | Petrikau | Solvay (Ebensee) |
| Sem | Troppe | Solez | Gusen |
| Semion | Dubinsky | Kiew | Zement (Ebensee) ? |
| Sender | Mermerstein | Berznik | Gusen |
| Sender | Weinberg | Warschau | Gusen |
| Sender | Weingarten | Lodsz | Zement (Ebensee) |
| Senor | Matalon | Saloniki | Gusen |
| Settimio | Cori, di | Milano | Gusen |
| Siegfrid | Gottfeld | Ossowo | Gusen |
| Siegfried | Diamant | Münichstal | Gusen |
| Siegfried | Hansel | Oslawan | Zement (Ebensee) |
| Siegfried | Neumann | Drohobycz | Gusen |