- Sculptors, Middletown
- Secondary Schools, Middletown
- Security Services, Middletown
- Senior Citizens Service & Health Organizations, Middletown
- Septic Tanks & Septic Systems Contractors, Middletown - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Middletown
- Signs, Middletown
- Skin Care & Cosmetology Salons, Middletown
- Skin Care Products & Treatments, Middletown
- Social Services & Welfare, Middletown
- Social Workers & Services, Middletown
- Specialty Animal Services, Middletown
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- Specialty Stores, Middletown
- Sporting Goods Stores, Middletown
- Sports Consultants, Middletown
- Sports Promoters & Managers, Middletown
- Staffing & Support Services, Middletown
- Stamp Collecting & Coin Dealers , Middletown
- Stoves & Furnace Equipment, Middletown - Fittings & Repair Parts
- Substance Abuse Clinics, Middletown - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Middletown - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Middletown
- Swimming Pools Contractors, Middletown - Install Inground - Above Ground Pools
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Middletown
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