- Salvation Army, Elliot Lake
- Sand Gravel & Aggregate, Elliot Lake
- Sandwich Shop Restaurants, Elliot Lake
- School - Catholic, Elliot Lake
- School - Christian, Elliot Lake
- Secondary Schools, Elliot Lake
- Security Alarm Systems - Home & Business, Elliot Lake
- Security Brokers & Dealers, Elliot Lake
- Security Control Systems & Monitoring, Elliot Lake - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Guard & Patrol Service, Elliot Lake - Bodyguard, Guard Dogs, Etc
- Security Services, Elliot Lake
- Senior Citizens Housing, Elliot Lake
- Senior Citizens Information & Services, Elliot Lake
- Senior Citizens Service & Health Organizations, Elliot Lake
- Shopping & Shopping Services, Elliot Lake
- Ski Centers, Elliot Lake
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- Ski Resorts, Elliot Lake
- Snow Removal Services, Elliot Lake - Snow Plow Service
- Snowmobile Dealers, Elliot Lake - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Elliot Lake
- Societies & Foundation Associations, Elliot Lake
- Solar Equipment, Elliot Lake
- Special Interest Schools Or Instruction, Elliot Lake
- Specialty Animal Services, Elliot Lake
- Specialty Stores, Elliot Lake
- Sporting Goods Stores, Elliot Lake
- Staffing & Support Services, Elliot Lake
- Steel & Metal Goods, Elliot Lake - Steel Distributors
- Steel Manufacturers, Elliot Lake
- Stocks & Bond Brokers, Elliot Lake
- Substance Abuse Outpatient Clinics, Elliot Lake
- Surveyor Services, Elliot Lake - Surveying Service
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