| SHENZHEN SHOUHUBAO COMMUNICATION LIMITED | Private company limited by shares | Live |
| HK SHUANGLIN COMMUNICATION TECHNOLOGY LIMITED | Private company limited by shares | Live |
| HK OuMada Shu-Culture Communication Co., Limited | Private company limited by shares | Live |
| SHUNCHANG HK CULTURAL COMMUNICATION LIMITED | | Live |
| SIEMAX COMMUNICATION TECHNOLOGY (HK) CO., LIMITED | Private company limited by shares | Live |
| SIMPSON COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| HK SINCERE COMMUNICATION TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| SINCERITY COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Sai Gei Hang Sing Int'l Communication Co., Limited | Private company limited by shares | Live |
| Sino-european Cultural Communication Co., Limited | | Live |
| SINOTECH COMMUNICATION LIMITED | Private company limited by shares | Live |
| SINOYAC Chinese Art Communication Co. Limited | Private company limited by shares | Live |
| SINROWELL COMMUNICATION TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| SIZEAD COMMUNICATION LIMITED | Private company limited by shares | Live |
| SKYEY COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Skyline Communication Limited | Private company limited by shares | Live |
| SKYSTAR COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SKYTEK COMMUNICATION LIMITED | Private company limited by shares | Live |
| SKYUNION COMMUNICATION (HK) LIMITED | Private company limited by shares | Live |
| SKYWAY COMMUNICATION LIMITED | Private company limited by shares | Live |
| Sleepless Communication Limited | Private company limited by shares | Live |
| SLINE COMMUNICATION (HONGKONG) CO., LIMITED | Private company limited by shares | Live |
| HK SMART COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SMART COMMUNICATION LIMITED | Private company limited by shares | Live |
| SMARTPHONE COMMUNICATION TRADING CO., LIMITED | Private company limited by shares | Live |
| Smart-Tech Communication Corporation Limited | Private company limited by shares | Live |
| SMART-TIP COMMUNICATION TECH LIMITED | Private company limited by shares | Dissolved |
| SMARTVOICE COMMUNICATION LIMITED | Private company limited by shares | Live |
| SMAWAN COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Smooth Communication Supply Limited | | Live |
| SNAIL COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SNUOTONE COMMUNICATION CO., LIMITED | Private company limited by shares | Live |
| First Communication Software Limited | Private company limited by shares | Live |
| 360 Degree Communication Solution Limited | Private company limited by shares | Live |
| MBU COMMUNICATION SOLUTIONS CO. LIMITED | Private company limited by shares | Live |
| ASIA COMMUNICATION SOLUTIONS LIMITED | Private company limited by shares | Dissolved |
| Wisdom Factory Communication Solutions (HK) Limited | Private company limited by shares | Dissolved |
| EC21 Language and Communication Solutions Limited | Private company limited by shares | Dissolved |
| SONIA COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Soul Communication Limited | Private company limited by shares | Live |
| TRADING SOURCING COMMUNICATION LIMITED | Private company limited by shares | Live |
| SPARK COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SPARK CREATIVE COMMUNICATION LIMITED | Private company limited by shares | Live |
| SPECTRUM COMMUNICATION SYSTEM (HK) LIMITED | Private company limited by shares | Dissolved |
| SPEED WAY COMMUNICATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| SPEED COMMUNICATION CO., LIMITED | Private company limited by shares | Live |
| SPEED COMMUNICATION NETWORK (HK) LIMITED | Private company limited by shares | Live |
| SPEEDNET COMMUNICATION INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| SPEEDVOIP COMMUNICATION TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| SPEEDY COMMUNICATION INTERNATIONAL LIMITED | Private company limited by shares | Live |
| SPEEDY COMMUNICATION SURVEYORS LIMITED | Private company limited by shares | Dissolved |
| FREE SPIRIT COMMUNICATION COMPANY LIMITED | Private company limited by shares | Live |
| Communication Square Limited | Private company limited by shares | Live |
| Communication Standards Limited | Private company limited by shares | Live |
| COMMUNICATION STAR COMPANY LIMITED | Private company limited by shares | Dissolved |
| STAR COMMUNICATION LIMITED | Private company limited by shares | Live |
| TOP STAR COMMUNICATION LIMITED | Private company limited by shares | Live |
| GQ Star Communication Limited | | Live |
| HK Star Entertainment Communication Limited | Private company limited by shares | Dissolved |
| TOP STAR NETWORK & COMMUNICATION (HK) COMPANY LIMITED | Private company limited by shares | Dissolved |
| StarGate Communication Limited | Private company limited by shares | Live |
| STARLIGHT COMMUNICATION (H.K.) LIMITED | Private company limited by shares | Live |
| NEW STARTING COMMUNICATION CO., LIMITED | Private company limited by shares | Live |
| Starwave Communication Technology Limited | | Live |
| Eastern Step Communication Limited | Private company limited by shares | Dissolved |
| Stonesoup Communication Limited | Private company limited by shares | Live |
| Straightway Communication Limited | Private company limited by shares | Live |
| Straits Communication HK LIMITED | Private company limited by shares | Live |
| DONE & EXCHANGE STRATEGIC COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Voices Communication & Strategy Limited | Private company limited by shares | Live |
| STRONG POWER COMMUNICATION (HONGKONG) CO., LIMITED | Private company limited by shares | Live |
| STYLE COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SUMMIT COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Sunfone Communication Holding Limited | Private company limited by shares | Live |
| SUNGLORY COMMUNICATION HK LIMITED | Private company limited by shares | Dissolved |
| SUNNY COMMUNICATION LIMITED | Private company limited by shares | Live |
| SUNNY OCEAN COMMUNICATION (H.K.) COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNPARK COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SUNRISE COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| SUNSHINE COMMUNICATION (HK) LIMITED | Private company limited by shares | Live |
| Sun-Shine Communication Technology Co., Limited | Private company limited by shares | Live |
| SUNWI COMMUNICATION LIMITED | Private company limited by shares | Live |
| SUPERTEC COMMUNICATION LIMITED | Private company limited by shares | Dissolved |
| Century Communication Supply Chain Management Limited | Private company limited by shares | Dissolved |
| SURECALL COMMUNICATION (HK) LIMITED | Private company limited by shares | Live |
| SURELINK COMMUNICATION TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| HK SUREWIN COMMUNICATION SPAREPARTS CO., LIMITED | Private company limited by shares | Dissolved |
| B. SWAN COMMUNICATION LIMITED | Private company limited by shares | Live |
| SWELATEL COMMUNICATION LIMITED | Private company limited by shares | Live |
| SWINDEV COMMUNICATION CO., LIMITED | Private company limited by shares | Dissolved |
| MEGA SYNC COMMUNICATION LIMITED | Private company limited by shares | Live |
| Synctone Communication Limited | Private company limited by shares | Dissolved |
| Synertone Satellite Communication Limited | Private company limited by shares | Live |
| Synertone Communication Technology Limited | Private company limited by shares | Live |
| LTT COMMUNICATION SYSTEM LIMITED | Private company limited by shares | Dissolved |
| C & T COMMUNICATION SYSTEM LIMITED | Private company limited by shares | Dissolved |
| MO BEI COMMUNICATION SYSTEM (HK) LIMITED | Private company limited by shares | Dissolved |
| TTS COMMUNICATION SYSTEM EQUIPMENT (H.K.) COMPANY LIMITED | Private company limited by shares | Dissolved |
| Prodigy Communication System Limited | Private company limited by shares | Live |
| COMMUNICATION SYSTEMS LIMITED | Private company limited by shares | Dissolved |