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| Sanit Vincent and the Grenadines | .vc | Tuvalu | .tv |
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| Sierra Leone | .sl | Uruguay | .uy |
| Singapore | .sg | Uzbekistan | .uz |
| Slovakia | .sk | Vanuaru | .vu |
| Slovenia | .si | Venezula | .ve |
| Solomon Islands | .sb | Vietnam | .vn |
| Somalia | .so | Virgin Islands (British) | .vg |
| South Africa | .za | Virgin Islands (U.S.) | .vi |
| South Geogria & the South Sandwich Islands | .gs | Wallia and Futuna Islands | .wf |
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| St. Pierre and Miquelon | .pm | Zaire | .zr |
| Sudan | .sd | Zambia | .zm |
| Suriname | .sr | Zimbabwe | .zw |
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