- Sailing Instructions, Lunenburg
- Sails, Lunenburg
- Sandwich Shop Restaurants, Lunenburg
- Seafood Restaurants, Lunenburg
- Secondary Schools, Lunenburg
- Security Alarm Systems - Home & Business, Lunenburg
- Security Brokers & Dealers, Lunenburg
- Security Control Systems & Monitoring, Lunenburg - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Lunenburg
- Sewage Plant Operation, Lunenburg
- Shoe Stores, Lunenburg - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Lunenburg
- Sightseeing Tours, Lunenburg
- Signs, Lunenburg
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- Social Services & Welfare, Lunenburg
- Societies & Foundation Associations, Lunenburg
- Solar Equipment, Lunenburg
- Special Events Photographers, Lunenburg
- Specialty Stores, Lunenburg
- Specialty Vehicle Rental & Leasing, Lunenburg
- Sporting Goods Manufacturers, Lunenburg
- Sporting Goods Stores, Lunenburg
- Stoves & Furnace Equipment, Lunenburg - Fittings & Repair Parts
- Surveyor Services, Lunenburg - Surveying Service
- Surveyors, Lunenburg
- Swimming Pools, Lunenburg
- Swimwear & Accessories Shops, Lunenburg - Water Sports Equipment
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