- Snowshoe Motel
- Snowy Mountain Inn
- Snowy River Motel
- Sofitel Hotel Lafayette Square
- Sofitel San Francisco Bay
- Sojourner Inn
- Solano Lodge-Trailer-Rv & Mbl
- Soldotna Inn
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- Solid Rock Hotel Advisors
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- Sommerset Suites Hotel
- Sonesta International Hotels
- Sonnenalp Resort & Spa
- Sonny Hotel
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- Sonora Aladdin Motor Inn
- Sonora Inn & Cafe
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- Sophie Station Hotel
- Sophie's Landing
- Sourdough Lodge
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- South Park Lodge
- South Union Motel
- South Y Lodge
- Southbury Hilton
- Southern Belle Inn Inc
- Southern California Beach Club
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- Spa Facilities
- Spa Resort Casino
- Space Age Lodge
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- Spanish Inn Inc
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- Spencer Hotel
- Spirit Lake Lodge
- Split Rail Inc
- Sportman's Lodge
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- Springs Resort
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- Spruce Lodge Inc
- Spur Motel
- Squaw Valley Lodge
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- Squaw Valley SKI Corp
- St Charles Court
- St Christopher House
- St Francis Motel
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- St George Hotel & Motel
- St Gregory Hotel
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- St Paul Hotel
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- St Therese Guest House
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- Stage Coach 66 Motel
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- Stage Stop Hotel
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- Stamford Marriott
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- Stanford Hotel
- Stanford Hotels Corp
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- Stardust Inn
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- Stardust Motel
- Stardust Motel
- Stardust Motel
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- Starlight Lodge-Motel
- Starlight Motel Big Pine
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- Starlite Motel
- Starlite Motel
- Starlite Motel
- Starlite Motel
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- State Bridge Lodge
- State Motor Lodge
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- Statehouse Plaza
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- Stockman Inn
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- Stone Inn's
- Stone Mountain Lodge & Cabins
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- Strawberry Valley Inn
- Studio 6
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- Studio 6-Tucson
- Studio 819
- Studio Plus Deluxe Studios
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- Studio Plus Hotels Inc
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- Studio Plus Ronnette
- Studio Suites
- Suburban Extended Stay Hotel
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- Sugar Ridge Resort
- Sugarloaf Inn
- Suite One
- Suites At Fishermans Wharf
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- Summerland Inn
- Summers Inn
- Summit Inn & Restaurant
- Summit Lake Lodge
- Summit Motel
- Sun 'n Sand Lodge
- Sun Canyon Inn
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- Sun Harbor Motel
- Sun Inn
- Sun Land Motel
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- Sun Park Lodge
