| 701 | SAVTE | Societa Anonima Verbano Trazione Elettrica | | I | TRAFFIC |
| 702 | SAVU | SAR TRASPORTI SCPA | | I | BIC |
| 703 | SAVU | SAR TRASPORTI SPA | | | SCAC4 |
| 704 | SAVX | Georgia Power Co. | added 10/2006 | | NAKINA |
| 705 | SAVX | Savannah Electric and Power Co. | added 10/1996; 7/2000-7/2005; eliminated 10/2006 | | NAKINA |
| 706 | SAVX | Atlantic Creosoting Co., Inc. | 7/1937 (not listed) | | NAKINA |
| 707 | SAVX | Savannah Electric and Power Co. | added 10/96; 7/2000 | | NRHS |
| 708 | SAVX | *ATLANTIC CREOSOTING CO., INC. | | | PWRC |
| 709 | SAVX | +GEORGIA POWER CO. [SAVANNAH ELECTRIC & POWER COMPANY] | | | PWRC |
| 710 | SAVX | Savannah Electric and Power | | | RSRV |
| 711 | SAVX | GEORGIA POWER COMPANY | | | SCAC4 |
| 712 | SAVZ | SAVAGE COAL | | | PWRC |
| 713 | SAW | Vilga-Aviaservise | Callsign: Sawa, | KZ | AVCODES |
| 714 | SAW | Sterling Airlines A/S | IATA: NB, Callsign: Sterling, | DK | AVCODES |
| 715 | SAW | Sterling Airways Ltd. | IATA: NB, Callsign: Sterling, | DK | AVCODES |
| 716 | SAW | Sham Wings Airlines | IATA: 6Q, Callsign: Shamwings, IATA Prefix: 386, Name changed to Cham Wings Airlines | SYR | AVCODES |
| 717 | SAW | Cham Wings Airlines | IATA: 6Q, Callsign: Shamwings, IATA Prefix: 386, Designator 6Q reinstated by IATA. Name changed from Sham Wings Airlines | SYR | AVCODES |
| 718 | SAW | Cham Wings Airlines | IATA: 6Q, Callsign: Shamwings, IATA Prefix: 386, Designator 6Q reinstated by IATA. Name changed from Sham Wings Airlines | SYR | AVCODES |
| 719 | SAW | Sham Wing Airlines | | | ICAO1 |
| 720 | SAW | South Plains Switching Ltd. Co. | 7/2000-7/2005 | | NAKINA |
| 721 | SAW | South Plains Switching Ltd. Co. | Jul-00 | | NRHS |
| 722 | SAW | SOUTH PLAINS SWITCHING LTD. CO. | | | PWRC |
| 723 | SAW | South Plains Switching Limited | | | RSRV |
| 724 | SAW | SOUTH PLAINS SWITCHING LTD CO | | | SCAC4 |
| 725 | SAWA | SAWATZKY, FRANZ | | | SCAC4 |
| 726 | SAWE | SMART WAVE | | | SCAC4 |
| 727 | SAWH | SEA WHEELS INC | | | SCAC4 |
| 728 | SAWL | SMITH, ARLINE | | | SCAC4 |
| 729 | SAWN | STAIRWORLD INC | | | SCAC4 |
| 730 | SAWS | SANTIES WHOLESALE OIL COMPANY | | | SCAC4 |
| 731 | SAWU | SWEDISH ATLANTIC-WILSHELSEN LINE | | | PWRC |
| 732 | SAWU | Swedish Atlantic-Wilshelsen Line | | | RSRV |
| 733 | SAWX | SAWCO, Inc. | added 1/1984; eliminated 4/1991 | | NAKINA |
| 734 | SAWX | Sawyer Gas of Jacksonville, Inc. | added 4/1991; 1/1994; eliminated 10/1998; 7/2000-7/2005 (not listed) | | NAKINA |
| 735 | SAWX | SAWCO, Inc. | eliminated 4/91 | | NRHS |
| 736 | SAWX | Sawyer Gas of Jacksonville, Inc. | added 4/91; 1/94; eliminated 10/98; 7/2000 | | NRHS |
| 737 | SAWX | SAWCO, INC. [SAWYER GAS OF JACKSONVILLE, INC.} | | | PWRC |
| 738 | SAWX | Sawco | | | RSRV |
| 739 | SAX | Sabah Air | Callsign: Sabah Air, | MAL | AVCODES |
| 740 | SAX | Sabah Air | | | ICAO1 |
| 741 | SAX | Simmons Oil Corp. | added 4/1953; 7/1954-4/1961; eliminated 10/1963 | | NAKINA |
| 742 | SAX | Simmons Oil & Refining Co. | 7/1923-1/1952; eliminated 4/1953 | | NAKINA |
| 743 | SAX | Simmons & Co. | 8/1920 | | NAKINA |
| 744 | SAX | Simmons Oil & Refining Co. | 4/38-10/57 | | NRHS |
| 745 | SAX | Simmons Oil Corp. | Apr-61 | | NRHS |
| 746 | SAX | SIMMONS OIL CORP. | | | PWRC |
| 747 | SAX | Königlich Sächische Staatseisenbahn | Real: K.Sächs.Sts.E.B. | D | TRAFFIC |
| 748 | SAXA | S & A EXPRESS CORP | | | SCAC4 |
| 749 | SAXB | SHARDA TRANSPORT LTD | | | SCAC4 |
| 750 | SAXC | STAR SHIPPIONG A S | | | SCAC1 |
| 751 | SAXD | SCORPIO AFRAMAX TANKER POOL LTD | | | SCAC4 |
| 752 | SAXE | SUREWAY AIR EXPRESS | | | SCAC1 |
| 753 | SAXE | S & A EXPRESS | | | SCAC4 |
| 754 | SAXF | SUPERIOR AIR TRANSPORT CORPORATION | | | SCAC4 |
| 755 | SAXH | SHAMA TRANSPORT | | | SCAC4 |
| 756 | SAXJ | SANTANAS TRANSPORTATION | | | SCAC4 |
| 757 | SAXM | SASA TRANSPORT INC | | | SCAC4 |
| 758 | SAXO | SELECT AUTO TRANSPORT | | | SCAC4 |
| 759 | SAXQ | SELECT AUTO TRANSPORT INC | | | SCAC4 |
| 760 | SAXS | SAXS, JAMES INC | | | SCAC4 |
| 761 | SAXT | STRAD TRANSPORT | | | SCAC4 |
| 762 | SAXU | NOBLE CONTAINER LEASING LIMITED | | HK | BIC |
| 763 | SAXU | AXIS INTERMODAL PLC | | | SCAC4 |
| 764 | SAXW | SHIPNORTHAM | | | SCAC4 |
| 765 | SAY | Suckling Airways t/a ScotAirways | IATA: CB, Callsign: Suckling, Merged into Loganair April 2013. Name changed from Suckling Airways | GB | AVCODES |
| 766 | SAY | Suckling Airways | Callsign: Suckling, Name changed to Suckling Airways t/a ScotAirways | GB | AVCODES |
| 767 | SAY | Air Company "Sky Gates Airlines" LLC | IATA: U3, Callsign: Sky Path, IATA Prefix: 728, AOC issued on 14 September 2016 | RUS | AVCODES |
| 768 | SAY | ScotAirways | | | ICAO1 |
| 769 | SAYC | STAT INC | | | SCAC4 |
| 770 | SAYG | SAYEGH, GEORGE TRUCKING CO INC | | | SCAC4 |
| 771 | SAYM | SHIP AHOY LIMITED | | | SCAC4 |
| 772 | SAYN | SEASHORE ASPHALT CORPORATION | | | SCAC4 |
| 773 | SAYP | SATARIA THREE PL (3PL) | | | SCAC4 |
| 774 | SAYR | SAYRE TRUCKING COMPANY | | | SCAC1 |
| 775 | SAYT | SAY TRUCKING INC | | | SCAC4 |
| 776 | SAZ | Swiss Air-Ambulance Ltd. | Callsign: Swiss Ambulance, | CH | AVCODES |
| 777 | SAZ | Swiss Air-Ambulance | | | ICAO1 |
| 778 | SAZM | SHIPPING ASSET MANAGEMENT (SAM) SA | | | SCAC4 |
| 779 | SAZU | SEVEN ASSET LTD | | GB | BIC |
| 780 | SAZU | SEVEN ASSET LTD | | | SCAC4 |
| 781 | SAZX | Saz Transportation Corp. | added 4/1980; 1/1994-7/2000; eliminated 1/2004; 7/2005 (not listed) | | NAKINA |
| 782 | SAZX | Saz Corp. | added 7/1979; 1/1980; eliminated 4/1980 | | NAKINA |
| 783 | SAZX | Saz Corp. | added 7/79; 1/80; eliminated 4/80 | | NRHS |
| 784 | SAZX | Saz Transportation Corp. | added 4/80; 1/94-7/2000 | | NRHS |
| 785 | SAZX | SAZ TRANSPORTATION CORPORATION | | | PWRC |
| 786 | SAZX | Saz Transportation Corporation | | | RSRV |
| 787 | SB | Air Caledonie International | ICAO: ACI, Callsign: Air Calin, IATA Prefix: 063, ICAO designator changed from RKL | NC | AVCODES |
| 788 | SB | Air Caledonie International | ICAO: RKL, Callsign: Aircalin, ICAO designator changed to ACI. Founded in 1983 | NC | AVCODES |
| 789 | SB | Seaboard World Airlines, Inc. | ICAO: SEW, Callsign: Seaboard, Merged into Flying Tigers | USA | AVCODES |
| 790 | SB | Skagensbanen | 1924 - 2001 | DK | jernbanen.dk |
| 791 | SB | South Buffalo Ry. Co. | 1/1950-1/1994; eliminated 10/1999; 7/2000-7/2005 | | NAKINA |
| 792 | SB | South Buffalo Ry. Co. | 1/52-1/94; eliminated 10/99; 7/2000 | | NRHS |
| 793 | SB | Stadtbahn Saar GmbH | Saarbrücken | D | privat-bahn.de |
| 794 | SB | SOUTH BUFFALO RAILWAY CO. | | | PWRC |
| 795 | SB | South Buffalo Railway | | | RSRV |
| 796 | SB | SOUTH BUFFALO RAILWAY COMPANY | | | SCAC4 |
| 797 | SB | Skagensbanen | 1924 - 2001 | DK | TRAFFIC |
| 798 | SB | Stuttgarter Bahn Ltd. | | DE | VKM |
| 799 | SB&M | St. Louis, Brownsville & Mexico Ry. | 4/1938-4/1970 | | NAKINA |
| 800 | SB&M | The St. Louis, Brownsville & Mexico Ry. (Gulf Coast Lines) | 8/1920-7/1936 | | NAKINA |
