| Salvation Army |
| Sami Line |
| GH Scales Ltd |
| Seabird Limited |
| Sea-Tow Limited |
| Senior Foundry Ltd |
| Settlers Steamship Co Ltd |
| Shag Point Coal Co |
| Shaw Savill & Albion |
| Shell Company of New Zealand |
| Shell Tankers |
| Ship Builders Ltd |
| Ship Constance Craig Co Ltd |
| Ship Ilma Co Ltd |
| Ship Leasing (1982) Ltd |
| Skeggs Fisheries Ltd |
| Skibs A/S Stroms Transport |
| James Smiths & Co Ltd |
| WH Smith & Sons Prop Ltd |
| C.H. Sorenson & Sonner |
| Sounds & Golden Bay Steamship Co Ltd |
| South Taranaki Shipping Company |
| Southern Cross Shipping Company |
| Southern Fairmile Co |
| Southern Steam Navigation Co |
| Southern Traders Limited |
| Spiral & Lock Bar Steel Pipe Company of NZ Ltd |
| Stainton & Company |
| Stanaways Towing Co Ltd |
| Steamships Invercargill Ltd |
| Steam Transport Service |
| Stella Fishing Company |
| Strait Shipping |
| Strongman Shipping Company |
| Subritzky Shipping Company |
| Subritzky Shipping Line |
| Sullivan Shipping |
| A/S Sunship |
| Sutton Bros Ltd |