| ID | Name | Type |
|---|---|---|
| #12875 | SM Indipendant Software | Z |
| #12876 | SM Software | Z |
| #12877 | SMB Software | Z |
| #12878 | SMC Goldseal Software | Z |
| #12879 | SMIR | ? |
| #12880 | SMT | ? |
| #12881 | SN | ? |
| #12882 | SNK | ? |
| #12883 | SNK Playmore | ? |
| #12884 | SNK-Graphics | Z |
| #20064 | SOFTEC [PT] | Z |
| #12885 | SOFTEC [RO] | Z |
| #12886 | SOKOMIND designers | Z |
| #12887 | SOLI | Z |
| #12888 | SOS Ltd | Z |
| #12889 | SOVA | ? |
| #12890 | SP | ? |
| #17678 | SP Electronics | H |
| #12891 | SP Enterprises | Z |
| #12892 | SP Software | Z |