- Sandwich Shop Restaurants, Howard Beach
- Satellite Descrambling & Programming Service, Howard Beach
- Satellite TV Service, Howard Beach
- Savings & Loan Associations, Howard Beach
- Savings Banks, Howard Beach
- School - Catholic, Howard Beach
- School - Christian, Howard Beach
- Seafood Restaurants, Howard Beach
- Secondary Schools, Howard Beach
- Security & Surveillance System & Equipment, Howard Beach
- Security Alarm Systems - Home & Business, Howard Beach
- Security Brokers & Dealers, Howard Beach
- Security Control Systems & Monitoring, Howard Beach - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Howard Beach
- Senior Citizens Service & Health Organizations, Howard Beach
- Sewer & Drain Cleaning & Repair, Howard Beach - Drain Cleaner & Installation Services
- Shopping & Shopping Services, Howard Beach
- Snacks & Desserts, Howard Beach
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- Social Clubs & Organizations, Howard Beach
- Social Services & Welfare, Howard Beach
- Special Events & Party Supply Rental, Howard Beach
- Special Interest Schools Or Instruction, Howard Beach
- Specialty Animal Services, Howard Beach
- Specialty Stores, Howard Beach
- Sporting Goods Stores, Howard Beach
- Sportswear Clothing Stores, Howard Beach - Sports Clothes
- Stationery & Office Supplies, Howard Beach
- Storm Doors & Windows, Howard Beach
- Submarine Sandwich Restaurants, Howard Beach
- Surgical Hospitals, Howard Beach - Surgical Centers
- Surgical Supplies & Equipment, Howard Beach
- Surgical Supplies, Instruments, Tools & Equipment, Howard Beach
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Howard Beach
- Swimming Pools Supplies, Equipment & Accessories, Howard Beach
- Szechuan Restaurants, Howard Beach
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