| 301 | SAHU | SHAMS ARABIA TRANSPORT AND STORAGE CO. | | SA | BIC |
| 302 | SAHY | SOUTH ATLANTIC CONSOLIDATED CHASSIS | | | SCAC4 |
| 303 | SAI | Shaheen Air International Limited | IATA: NL, Callsign: Shaheen Air, IATA Prefix: 740, Established in 1984. Commenced operations in December 1993. Ceased operations on 06 October 2018. | PK | AVCODES |
| 304 | SAI | Shaheen Air International | IATA: NL | | ICAO1 |
| 305 | SAIA | SAIA MOTOR FREIGHT LINE INC | | | PWRC |
| 306 | SAIA | SAIA MOTOR FREIGHT LINE, INC | | | SCAC1 |
| 307 | SAIA | SAIA MOTOR FREIGHT LINE LLC | | | SCAC4 |
| 308 | SAIB | SCENIC AMERICA INC | | | SCAC4 |
| 309 | SAIE | SEABORNE AIRLINES INC | | | SCAC4 |
| 310 | SAIET | Societá Anonima Imprese E Trasporti, Pisa | | I | TRAFFIC |
| 311 | SAIF | Societa Anonima Industriale Ferroviaria | Ferrovia Bribano-Agordo | I | TRAFFIC |
| 312 | SAIG | SAIGONS SEA FOOD | | | SCAC4 |
| 313 | SAII | SPACE AGE INVESTMENTS INC | | | SCAC4 |
| 314 | SAIJ | SOUTH AMERICAN INDEPENDENT LINE | | | SCAC4 |
| 315 | SAIM | SAINI EXPRESS INC | | | SCAC4 |
| 316 | SAIN | SHAW ALMEX INDUSTRIES LTD | | | SCAC4 |
| 317 | SAIQ | SOUTH AMERICAN LINES | | | SCAC4 |
| 318 | SAIR | SOVEREIGN AIR EXPRESS INC | | | SCAC4 |
| 319 | SAIT | Saitama Railway Co., Ltd. | Real: SR | J | TRAFFIC |
| 320 | SAIU | STAR S.P.A. | | I | BIC |
| 321 | SAIU | STAR TRASPORTI INTERNAZIONALI SPA | | | SCAC4 |
| 322 | SAIW | SARAI CARRIER | | | SCAC4 |
| 323 | SAIY | SANA INTERNACIONAL S DE RL DE CV | | | SCAC4 |
| 324 | SAIZ | SEALED AIR INC. | | | PWRC |
| 325 | SAJ | Golden Eagle Air Services Ltd. (FAA) | Callsign: Sajen, | CDN | AVCODES |
| 326 | SAJ | Success Aviation Services (Pvt) Ltd. | | PK | AVCODES |
| 327 | SAJ | Saint Jet Co., Ltd. | Callsign: Saint Jet, | PRC | AVCODES |
| 328 | SAJ | Golden Eagle Air Services (FAA) | | | ICAO1 |
| 329 | SAJA | SAQUETTE, JULIO A | | | SCAC4 |
| 330 | SAJB | SAPPHIRE TRANSPORT LLC | | | SCAC4 |
| 331 | SAJF | SANCHEZ, JOSE ALFREDO | | | SCAC4 |
| 332 | SAJK | SANTANA, J TRUCKING INC | | | SCAC4 |
| 333 | SAJN | SAJJAN TRANSPORT INC | | | SCAC4 |
| 334 | SAJP | SAL AND JUDYS PRODUCTS LLC | | | SCAC4 |
| 335 | SAJQ | SATURN TRANSPORTATION INC | | | SCAC4 |
| 336 | SAJT | S&J TRUCKING & LEASING COMPANY | | | SCAC1 |
| 337 | SAJT | STRASINGER, A J TRUCKING LLC | | | SCAC4 |
| 338 | SAJU | GOODRICH MARITIME LLC | | UAE | BIC |
| 339 | SAJU | STREAMLINE SHIPPING COMPANY PVT LTD | | | SCAC4 |
| 340 | SAJW | SHORELINE ALABAMA LOGISTICS LLC | | | SCAC4 |
| 341 | SAJY | SAHAL TRANSPORT INC | | | SCAC4 |
| 342 | SAK | Red Arrows Display Squadron | Callsign: Red Arrows, | GB | AVCODES |
| 343 | SAK | Red Arrows Display Squadron | | | ICAO1 |
| 344 | SAKA | SAKURA TRANSPORT CORP | | | SCAC4 |
| 345 | SAKAI | Sakai Transport | | J | TRAFFIC |
| 346 | SAKD | SANDERS TRUCKING | | | SCAC4 |
| 347 | SAKE | SAKUNDIAK EQUIPME | | | SCAC4 |
| 348 | SAKG | SEALASKA GLOBAL LOGISTICS LLC | | | SCAC4 |
| 349 | SAKH | SAKOTA TRANSPORT INC | | | SCAC4 |
| 350 | SAKK | STANKOVIC TRANSPORT INC | | | SCAC4 |
| 351 | SAKL | SEALASKA GLOBAL LOGISTICS LLC | | | SCAC4 |
| 352 | SAKM | SARA TRUCKING INC | | | SCAC4 |
| 353 | SAKP | STAMPEDE TRANSPORTATION LLC | | | SCAC4 |
| 354 | SAKS | SAMAKI SEAFOOD INC | | | SCAC4 |
| 355 | SAKT | SIXTH AFRAMAX TANKER CORPORATION | | | SCAC4 |
| 356 | SAKW | SCL AKWABA AG | | | SCAC4 |
| 357 | SAL | Sociedad Aeronautica Peninsular S.L. | | E | AVCODES |
| 358 | SAL | Southern Aviation Ltd. | | CDN | AVCODES |
| 359 | SAL | Caspair Ltd. | IATA: QP, Callsign: Sunbird, Ceased operations. Designator QP recalled by IATA | EAK | AVCODES |
| 360 | SAL | CSX Transportation, Inc. | added 7/1987; 1/1994-7/2005 | | NAKINA |
| 361 | SAL | Seaboard System R.R., Inc. | added 1/1983; eliminated 7/1987 | | NAKINA |
| 362 | SAL | Seaboard Coast Line R.R. Co. | 1/1975-1/1980; eliminated 1/1983 | | NAKINA |
| 363 | SAL | Seaboard Coast Line R.R. Co. | 1/75-1/80; eliminated 1/83 | | NRHS |
| 364 | SAL | Seaboard System R.R., Inc. | added 1/83; eliminated 7/87 | | NRHS |
| 365 | SAL | CSX Transportation, Inc. | added 7/87; 1/94-7/2000 | | NRHS |
| 366 | SAL | CSX TRANSPORTATION, INC. [SEABOARD AIR LINE RAILROAD] | | | PWRC |
| 367 | SAL | Seaboard Air Line Railway (CSX Transportation) | | | RSRV |
| 368 | SAL | CSX TRANSPORTATION | | | SCAC4 |
| 369 | SAL | Seaboard Air Line | | USA | TRAFFIC |
| 370 | SALA | SHIPPING ALLIED CORPORATION | | | SCAC4 |
| 371 | SALB | Schwäbische Alb-Bahn GmbH | Real: SAB | D | TRAFFIC |
| 372 | SALC | Salcef Spa | | I | TRAFFIC |
| 373 | SALCEF | SALCEF S.p.A. | | I | TRAFFIC |
| 374 | SALEM | Salem County Transit | | US-NJ | TRAFFIC |
| 375 | SALF | SERV-ALL FUEL INC | | | SCAC4 |
| 376 | SALFCT | Salford Corporation Transport | | GB | TRAFFIC |
| 377 | SALG | SALMON RIVER STAGES, INC | | | SCAC1 |
| 378 | SALG | SALMON RIVER STAGES INC | | | SCAC4 |
| 379 | SALI | SALAMONI, BEN TRUCKING SERVICE INC | | | SCAC4 |
| 380 | SALN | SALINAS GARZA, RAUDEL | | | SCAC4 |
| 381 | SALP | SALDIVAR REYNA, MARIO ALBERTO | | | SCAC4 |
| 382 | SALQ | SALLAUM LINES DMCC | | | SCAC4 |
| 383 | SALR | SALT LAKE TRANSPORT COMPANY | | | SCAC4 |
| 384 | SALS | SALSKOV TRANSFER | | | SCAC1 |
| 385 | SALT | Salser and Sons | | | SCAC2 |
| 386 | SALTA | ATLAS Thüringen Baumaschinen- und Fahrzeugtechnik GmbH | | DE | VKM |
| 387 | SALU | NTC TANK CONTAINER SERVICES BV | | NL | BIC |
| 388 | SALU | ZAPSIBHLEBRPRODUC | | | SCAC4 |
| 389 | SALV | SALINAS VALLEY-SANTA CRUZ MOTOR EXPRESS | | | SCAC1 |
| 390 | SALV | SALINAS VALLEY-SANTA CRUZ MOTOR EXP | | | SCAC4 |
| 391 | SALW | SINO-AMERICA LINES LTD | | | SCAC4 |
| 392 | SALX | General American Marks Co. | added 7/1999; 7/2000-7/2005 | | NAKINA |
| 393 | SALX | General American Marks Co. | added 7/99; 7/2000 | | NRHS |
| 394 | SALX | GENERAL AMERICAN MARKS CO. | | | PWRC |
| 395 | SALX | General American Marks (GATX Corporation) | | | RSRV |
| 396 | SALX | GENERAL AMERICAN MARKS COMPANY | | | SCAC4 |
| 397 | SALY | SISTEMAS DE APOYO LOGISTICO AL COME | | | SCAC4 |
| 398 | SALZ | SALEM COUNTY | | | PWRC |
| 399 | SALZ | Berchtesgaden Salzbergwerk | | D | TRAFFIC |
| 400 | SAM | Sociedad Aeronautica de Medellin Consolidada S.A. (SAM) | IATA: MM, Callsign: Sam, IATA Prefix: 334, Ceased operations in October 2010. Designator MM reinstated by IATA | CO | AVCODES |
