| Name | Build year | Nationality | Bilde | Loss during WW2 |
|---|---|---|---|---|
| D/S Spokane | 1930 | Panama | ||
| D/T Standard | 1914 | Panama | ||
| T/T Stanvac Cape Town | 1941 | Panama | ||
| T/T Stanvac Manila | 1941 | Panama | ||
| T/T Stanvac Wellington | 1941 | Panama | ||
| M/S Star Mallard | 1977 | Panama | ||
| M/S Star Mascot | 1977 | Panama | ||
| T/S Sting | 1939 | Panama | ||
| D/S Stone Street | 1922 | Panama | Torpedoed, 1942-9-13 | |
| M/S Storfonn | 1985 | Panama | ||
| M/T Svithiod | 1917 | Panama | ||
| D/T Sylvan Arrow | 1918 | Panama | Torpedoed, 1942-5-20 | |
| M/T Sylvania | 1953 | Panama | ||
| D/S Sysonby | 1910 | Panama |