| SINOWAVE COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SIPTECK COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SIRIUS COMMUNICATIONS CORPORATION LIMITED | Private company limited by shares | Live |
| SIXSCAPE COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SKYLAN COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SKYLINE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SKYLINE COMMUNICATIONS HK LIMITED | Private company limited by shares | Live |
| Skywalker Communications Group Limited | Private company limited by shares | Live |
| SKYWARD COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SKYWARE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SLASH COMMUNICATIONS CONSULTANTS LIMITED | Private company limited by shares | Live |
| SLOH COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| Slowly Communications Limited | Private company limited by shares | Live |
| GET SMART (COMMUNICATIONS) LIMITED | Private company limited by shares | Dissolved |
| SMART COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SMART SENSE COMMUNICATIONS COMPANY LIMITED | Private company limited by shares | Live |
| SMILING FACES COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SMITH-MANN COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STRATEGIC SOCIAL COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SoIN Communications Limited | | Live |
| Soliswide Communications Limited | | Live |
| Solomon Communications Limited | Private company limited by shares | Live |
| Soluxns Communications Limited | Private company limited by shares | Dissolved |
| SONNET COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| S.O.S. COMMUNICATIONS (H.K.) LIMITED | Private company limited by shares | Live |
| ASIA SOURCING & COMMUNICATIONS LIMITED | | Live |
| FLOAT COMMUNICATIONS SOURCING AND TRADING (HK) LIMITED | Private company limited by shares | Live |
| SOUTH TOP COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SOUTH COMMUNICATIONS CO. LIMITED | Private company limited by shares | Live |
| Southern Communications HongKong Limited | Private company limited by shares | Live |
| SPACE COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SPACE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| A SPARK COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SPARK COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| Spark Communications HK Limited | Private company limited by shares | Live |
| SPECTRUM COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SPECTRUM STRATEGIC COMMUNICATIONS COMPANY LIMITED | Private company limited by shares | Live |
| SPECULA COMMUNICATIONS CONSULTANCY LIMITED | Private company limited by shares | Dissolved |
| SPEEDNET COMMUNICATIONS (HONG KONG) LIMITED | Private company limited by shares | Live Commenced dormancy on 15-Apr-2003 |
| SpeedWind Communications Limited | Private company limited by shares | Live |
| SPIRENT COMMUNICATIONS (ASIA) LIMITED | Private company limited by shares | Live |
| SPIRENT COMMUNICATIONS CHINA LIMITED | Private company limited by shares | Dissolved |
| Yellow spot communications Limited | Private company limited by shares | Live |
| Spreadway Communications Technology (HongKong) Co., Limited | Private company limited by shares | Dissolved |
| Ten Square Communications Limited | Private company limited by shares | Live |
| Square Communications Limited | Private company limited by shares | Live |
| ROUND SQUARE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SQUINA COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| Squnavicona Communications Limited | Private company limited by shares | Dissolved |
| AD STAGE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STAND COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STANDARD COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SKY STAR COMMUNICATIONS COMPANY LIMITED | Private company limited by shares | Dissolved |
| STAR COMMUNICATIONS CO., LIMITED | Private company limited by shares | Live |
| Star Communications (HK) Limited | Private company limited by shares | Live |
| STARBAND COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| STARBRIGHT COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STAREAST COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| Starfone Communications Limited | Private company limited by shares | Live |
| STARGOGO COMMUNICATIONS (ASIA) LIMITED | Private company limited by shares | Live |
| STARWAY COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| STATE OF QILU CULTURAL COMMUNICATIONS LIMITED -THE- | Private company limited by shares | Live |
| STEP AHEAD COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| Open Step Communications Limited | Private company limited by shares | Live |
| STONE COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STONE COMMUNICATIONS (HONGKONG) TECH. CO., LIMITED | Private company limited by shares | Live |
| STRATEGIC COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| GC Strategic Communications Limited | Private company limited by shares | Live |
| GCM Strategic Communications Limited | Private company limited by shares | Live |
| Streamlined Communications Limited | Private company limited by shares | Live |
| STREET WISE COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| STREETER COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| STRONG IDEA COMMUNICATIONS CO., LIMITED | Private company limited by shares | Dissolved |
| Slash Studio & Communications Limited | Private company limited by shares | Live |
| WKW Strategic Communications Studio Limited | Private company limited by shares | Live |
| Subsea Communications Limited | Private company limited by shares | Live |
| SUNGSHIN COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SUNLIGHT COMMUNICATIONS (HK) LIMITED | Private company limited by shares | Dissolved |
| SUNLINK COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SUNSHINE COMMUNICATIONS HK LIMITED | Private company limited by shares | Dissolved |
| SUNSHINE PR & COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SUNWAVE COMMUNICATIONS (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| SUPER COMMUNICATIONS GROUP (H.K.) COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUPER-BOX COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| COMMUNICATIONS SUPERHIGHWAY (H.K.) LIMITED | Private company limited by shares | Live |
| SUPER-JET COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SUPERLINK COMMUNICATIONS COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUPREME COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SURPLUS COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| Tactical Communications and Surveillance Systems Limited | Private company limited by shares | Live |
| SWAGGER COMMUNICATIONS LIMITED | | Live |
| Swann Communications Limited | Private company limited by shares | Live |
| SWITCH COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| ADVANCED SWITCHING COMMUNICATIONS (ASIA) LIMITED | Private company limited by shares | Dissolved |
| SYME COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SYMPHONIC COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SYMPHONY COMMUNICATIONS LIMITED | Private company limited by shares | Dissolved |
| SYNC COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SYNCHRONIC COMMUNICATIONS LIMITED | Private company limited by shares | Live |
| SYNECTICS COMMUNICATIONS LIMITED | Private company limited by shares | Live |