There are 64 unique names beginning with S:

Sabine	Safford	Sanders	Sanderson	Sarver	Saunders	Savage
Sawyer	Saxton	Saygrover	Sayre	Schambs	Schecter	Scheiderer
Schlegel	Schuck	Schuster	Scott	Seitz	Severns	Sewel
Shaffer	Shaw	Shear	Shearer	Sherwood	Shirk	Shoup
Shrivner	Shuler	Shuster	Sigler	Simpson	Singer	Skidmore
Slaughter	Smallman	Smith	Snider	Snodgrass	Snuffin	Snyder
Sours	Southard	Southwick	Spain	Spangler	Sparks	Spencer
Spicer	Squires	Staggs	Stalder	Stallsmith	Stanford	Stephens
Stickney	Stimmel	Stiner	Stone	Stout	Stratton	Sullivan
Swank

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