- Safe & Vault, Wathena
- Safe Deposit Box Services, Wathena
- Sandwich Shop Restaurants, Wathena
- Scales Rental & Leasing, Wathena
- Scales Retail, Wathena
- Secondary Schools, Wathena
- Senior Citizens Information & Services, Wathena
- Senior Citizens Service & Health Organizations, Wathena
- Septic Tanks & Systems, Wathena - Wholesale, Dealers & Suppliers
- Shipping Masters, Wathena
- Shopping & Shopping Services, Wathena
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- Social Services & Welfare, Wathena
- Societies & Foundation Associations, Wathena
- Specialty Stores, Wathena
- Sports Utility Vehicle Parts & Service, Wathena
- Steel & Metal Goods, Wathena - Steel Distributors
- Steel Erection Contractors, Wathena - Steel Erectors
- Steel Manufacturers, Wathena
- Store Fixtures & Display Equipment, Wathena
- Submarine Sandwich Restaurants, Wathena
- Swimming Pools, Wathena
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