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Company
Country
Sandinge Bogsering & Sjötransport Sweden
Snow & Bacon US
Scott Brothers, Ltd UK
Société Bretonne de Navigation, Nantes
France
Schulte & Bruns
Germany
Schulte & Bruns GmbH & Co.
Germany
Sartori & Berger, Hamburg
(exist also with a 3)
Germany
Steel and Bennie Ltd, Glasgow.
UK
The Steamboat Association of Great Britain UK
Seaway Bulk Carriers Canada
Senj Steamship Company

(Senjsko parobrodarsko društvo, Senj)

Croatia
Sächsisch-Böhmische Dampfschiffahrtsgesellschaft

(different variants)

Germany
Schiffer-Berufskolleg Rhein  Germany
Schleppbetrieb Unterweser mbH & Co. KG Germany