There are 131 unique names beginning with s:

Sabin	Sabins	Safford	Sager	Said	Sanders	Sands
Sanft	Satterfield	Satterlee	Saucerman	Saul	Saule	Savage
Saxton	Sayre	Scheiderer	Schoretzer	Scoot	Scott	Scudder
Seaman	Sears	Sellers	Sellman	Senate	Sennate	Sennet
Seran	Shafer	Shaffer	Shanks	Sharp	Shartsler	Shaw
Sheldon	Shelpman	Sherman	Shermon	Sherwood	Shirk	Shishler
Shopele	Shoples	Shout	Shover	Showers	Shuk	Shuman
Sibold	Sigler	Silver	Simmons	Simpson	Simson	Sipes
Sirpless	Skeals	Skeels	Skidmore	Skinner	Slice	Slicer
Smart	Smedley	Smith	Snider	Snodgrass	Snodley	Snuffin
Sommers	Soule	Southard	Southworth	Sovereign	Soveriegn	Spain
Spear	Spears	Spencer	Spicer	Spoor	Sprague	Sproal
Sproul	Spurgeon	Stafford	Stagg	Staley	Stall	Stamates
Starling	State	Steele	Steele & January	Stephen	Stephens	sterling
Stevens	Stevenson	Stewart	Stickell	Stickney	Stillings	Stiner
Stitham	Stithem	Stittings	Stoke	Stokes	Stone	Storms
Story	Stout	Street	Strong	Sturdevant	Suddith	Sullivant
Sumet	Summers	Summit	Summons	Sutten	Sutton	Swarts
Swarts & Brookins	Swartz	Swen	Swigart	Sybole

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