Sip = ship
SI = she
SIp = sheep
SIt = sheet
Sel = shell
Seltar = shelter
Self = shelf
SEp = shape
SEd = shade
SEk = shake
SEm = shame
SEr = share
SAdO = shadow
SAmpEn = champagne
SAl = shall (stressed)
SAlO = shallow
SFn = shine
Syrp = sharp
SYr = shore
SYrt = short
Sop = shop
Sot = shot
Sok = shock
Sat = shut
Sal = shall (unstressed)
Sart = shirt
SQt = shout
SUd = should
SUgar = sugar
SUr = sure
SO = show
SOfar = chauffeur
SOn = shown
SOldar = shoulder
SM = shoe
SMt = shoot