| Rooster Teeth | YouTube channel, film production company | April 1, 2003 |
| Selig Polyscope Company | film production company | 1896 |
| Selznick International Pictures | film production company, film studio | 1935 |
| ShondaLand | television production company | 2005 |
| Silver Pictures | film production company, business | 1980 |
| Sony Imagesoft | business | 1989 |
| Sony Pictures Classics | film production company, film distributor | January 1992 |
| Soylent | brand, business, drink mix, meal replacement | 2013 |
| Sumisho Air Lease | business, enterprise, public company | 2010 |
| Sunkist Growers | business, enterprise | August 29, 1893 |
| The Muppets Studio | business | 2004 |
| University of California, Los Angeles | public educational institution of the United States, public research university | May 23, 1919 |
| Vivid Entertainment | pornographic film distributor, pornographic film studio | 1984 |
| Von Dutch | business, enterprise | 1999 |
| XBIZ | business, online magazine | 1998 |
| XYZ Films | film studio | 2008 |