| Carrier Code | Carrier Name |
| SOLU | SOLITRANS SPRL |
| SOMU | SOMAL |
| SONU | SO NA M |
| SONV | SOLID NAVIGATION LTD |
| SOOU | SYLVANIA OVERSEAS CORP |
| SOPB | SOPONATA-BONA LIMITED |
| SOPH | SOUTH PACIFIC SHIPPING COMPANY LTD |
| SORU | SOCOTRAM |
| SOUM | SOUMELIA MARINE COMPANY LIMITED (CYPRUS) |
| SOVP | STATUS OVERSEAS SA OF PANAMA |
| SOWU | SOTRAFI GMBH TRANSPORTS INTERNATIONAL |
| SOYM | SOLYMAR |
| SPBT | SPENTONBUSH TRANSPORT SERVICE INC |
| SPBU | SCHERING PLOUGH |
| SPCU | SPACIFIC CONTAINER LEASE PTY LTD |
