| ▲Nombre▽≋ | ▲País▼≋ | ▲Provincia▼ | ▲#▼ |
|---|---|---|---|
| Sins Entido | España | Madrid | 2 |
| Signal Fire Studios | EE.UU. | Marietta, Georgia. | 1 |
| Shroud | EE.UU. | North Hollywood, CA. | 1 |
| Shepherd & Wollheim | EE.UU. | Oakman, Alabama | 1 |
| Shadowlands | España | Barcelona | 69 |
| Seven Seas Entertainment | EE.UU. | Los Angeles, California | 1 |
| Sergio Bonelli Editore | Italia | Milán | 3 |
Sentinel Hill Press  | EE.UU. | Ohio (oʊˈhaɪ.oʊ) | 4 |
| Edicions Sense Amo | España | Castellón | 1 |
| Selket Images | EE.UU. | Arlington, TX | 1 |
| SelfMadeHero | Gran Bretaña | Londres | 8 |
| Editorial Seix Barral | España | Barcelona | 1 |
| SD Games | España | Barcelona | 1 |
| Scream/Press | EE.UU. | California | 1 |
| Scifiworld | España | Pontevedra | 1 |
| Editorial Sapere Aude | España | Asturias | 3 |
| Editions Sans-Détour | Francia | Ródano-Alpes | 20 |
| Salamandra | España | Madrid | 1 |
| Saída de Emergência | Portugal | Estoril | 10 |
| Saco de Huesos | España | Valladolid | 4 |
| Saber y Comunicación, S.L. | España | Madrid | 1 |
| Ediciones Rubeo | España | Barcelona | 1 |
| Editorial Rosetta | España | Murcia | 1 |
| Rocky Racoon | Brasil | Curitiba, Paraná. | 1 |
| Editions du Rocher | Francia | Mónaco | 3 |