| 1 | HOTEL SAROJ | Purba Medinipur | Contai | OLD DIGHA, FOREST BUNGLOW ROAD, |  | | | | |
| 2 | HOTEL SATABDI. | Purba Medinipur | Contai | OLD DIGHA , RAJBARI COMPLEX | | | | | |
| 3 | HOTEL SEA BIRD INTERNATIONAL | South 24 Parganas | Falta SEZ | FALTA, INDUSTRIAL GROWTH CENTRE | | | | | |
| 4 | HOTEL SEA BIRD PVT.LTD. | Purba Medinipur | Contai | NEW DIGHA TOWNSHIP.(KHANIKA MARKET) | | | | | |
| 5 | HOTEL SEA COAST | Purba Medinipur | Contai | OLD DIGHA, BARRIESTER COLONY. | | | | | |
| 6 | HOTEL SEA MARS | Purba Medinipur | Contai | N2 SECTOR, NEW DGHA, BY PASS ROAD | | | | | |
| 7 | HOTEL SEA NIVAS | Purba Medinipur | Contai | OLD DIGHA, RAJBARI COMPLEX | | | | | |
| 8 | HOTEL SEA SAND | Purba Medinipur | Contai | Vill-Sonamui, P.O-Dadanpatrabar | | | | | |
| 9 | HOTEL SEA VIEW | South 24 Parganas | Kakdwip | Vill- Amarabati, PO- Lakshmipur-Prabartak | | | | | |
| 10 | HOTEL SEA WIND | Purba Medinipur | Contai | BARRIESTER COLONY. OLD DIGHA. | | | | | |
| 11 | HOTEL SEFALI FX | Kolkata | Kolkata | 28, A.P.C Rd | | | | | |
| 12 | HOTEL SERENA | Purba Medinipur | Contai | NEW DIGHA | | | | | |
| 13 | HOTEL SHANGRI LA REGENCY | Darjeeling | Darjeeling Sadar | 21, GANDHI ROAD,DARJEELING | | | | | |
| 14 | HOTEL SHANTINIVAS | Purba Medinipur | Contai | C/O-HOTEL SHANTINIVAS | | | | | |
| 15 | HOTEL SHIKHA | South 24 Parganas | Kakdwip | VILL- AMRABATI, PO- LAKSHMIPUR- PRABARTAK | | | | | |
| 16 | HOTEL SHIKHER | Darjeeling | Darjeeling Sadar | GANDHI ROAD | | | | | |
| 17 | HOTEL SHRADHANJALI | Darjeeling | Siliguri | Nabin Saen Road, Near Mahananda Traffic, Siliguri | | | | | |
| 18 | HOTEL SHREE GANESH | Darjeeling | Darjeeling Sadar | Queens Hill M.C Road | | | | | |
| 19 | HOTEL SHRI RAM PALACE | Darjeeling | Darjeeling Sadar | 4 NC GOENKA ROAD | | | | | |
| 20 | HOTEL SHYAMALI | North 24 Parganas | Barasat | Narasinghapur, Jirat, Jessore Road, P.O. Chhoto Digha | | | | | |
| 21 | HOTEL SILVER LINE | Kolkata | Kolkata | 50/2 Lenin Sarani | | | | | |
| 22 | HOTEL SINJINI | Hooghly | Chinsurah | RAJHAT RAJHAT POLBA HOOGHLY 712123 | | | | | |
| 23 | HOTEL SITA | Howrah | Howrah Sadar | P-5,DOBSON LANE | | | | | |
| 24 | HOTEL SONAR BANGLA | North 24 Parganas | Basirhat | TAKI NEAR BSF CAMP | | | | | |
| 25 | HOTEL SONAR BANGLA | Purba Medinipur | Contai | Vill-Silampur; P.O- Silampur | | | | | |
| 26 | HOTEL SOUTH END | Purba Medinipur | Contai | NEW TOWNSHIP .NEW DIGHA | | | | | |
| 27 | HOTEL S. SQUARE | Darjeeling | Siliguri | 170/2 PATEL ROAD, | | | | | |
| 28 | HOTEL SUKANYA | Purba Medinipur | Contai | OLD DIGHA, SHIVALAYA ROAD. | | | | | |
| 29 | HOTEL SUNDARAM | South 24 Parganas | Kakdwip | VILL.- AMARABATI | | | | | |
| 30 | HOTEL SUNDARBAN | Darjeeling | Siliguri | H/1068/1, PATEL ROAD | | | | | |
| 31 | HOTEL SUN INN | Purba Medinipur | Contai | New Digha. Near SBSTC bus stand. | | | | | |
| 32 | HOTEL SUNNY | Purba Medinipur | Contai | ECONOMY HOTEL SECTOR NEW DIGHA, P.O. - DIGHA N.T.S | | | | | |
| 33 | HOTEL SURYAMAN | Purba Medinipur | Contai | OLD DIGHA, RAJBARI COMPLEX | | | | | |
| 34 | HOTEL SUSHIL INTERNATIONAL | Kolkata | Kolkata | 14A, M. G. ROAD | | | | | |
| 35 | HOTEL SWADESH | Purba Medinipur | Contai | plot no-07. Economy hotel sector, New Digha Township, | | | | | |
| 36 | HOTEL SWAGATH | Kolkata | Kolkata | 37, Hazra Road, Kolkata 700029 | | | | | |
| 37 | HOTEL SWASTIK | Darjeeling | Siliguri | Opposite Tenging Norge Bus Stand, loknath Bal Sarani | | | | | |
| 38 | HOTEL SWASTIKA INN | Purba Medinipur | Contai | FOREST BUNGLOW ROAD, BEHIND POLICE STATION, OLD DIGHA. | | | | | |
| 39 | HOTEL SWEETY (ABASHIK) | South 24 Parganas | Kakdwip | Vill & PO- Ramganga | | | | | |
| 40 | HOTEL SWIFT DREAM | North 24 Parganas | Barrackpore | EAST RABINDRA PALLY, WIRELESS MORE KALYANI HIGHWAY BARASAT JN. P.O. NONACHANDANPUKUR | | | | | |
