| Roto Chart: Phoropter Near Point Roto Chart Holder Rod | +G2115601001V | Good-Lite Company | Class I | |
| Runge LEA NUMBERS® Pocket Card | +G2117561001 | Good-Lite Company | Class I | |
| Runge LEA SYMBOLS® Pocket Card | +G2117562001$ | Good-Lite Company | Class I | |
| Runge Sloan Letter Pocket Card | +G2117560001. | Good-Lite Company | Class I | |
| RxSight Contact Lens | 00818806020531 | RxSight, Inc. | Class I | |
| RxSight Contact Lens | 00818806021774 | RxSight, Inc. | Class I | |
| Safety Goggles | 06974262790150 | Xiamen Dahton MediTech Co., Ltd. | Class I | |
| SafeWorx Eye Wash | 07332343300220 | Aurena Laboratories AB | Class IIa | |
| Schiel-Set | 04034393472546 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Schiel-Set | 04034393763125 | Sengewald Klinikprodukte GmbH | Class Is | |
| Schiel-Set | 04034393813448 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Schiel Set Augen OP | 04034393715513 | Sengewald Klinikprodukte GmbH | Class IIa | |
| Schirmer Tear Test | 05060179470726 | Haag-Streit UK Ltd | Class Is | |
| ScleralEase | 03770020907586 | ODC Industries | Class I | |
| ScleralEase | 37700209075550 | ODC Industries | Class I | |
| ScleralEase | 37700209075864 | ODC Industries | Class I | |
| Scleral marker | 05605622063911 | Bastos Viegas s.a. | Class Is | |
| Scleral marker | 05605622063928 | Bastos Viegas s.a. | Class Im | |
| SECCLER | 08057729511296 | C.O.C. FARMACEUTICI S.R.L. | Class IIb | |
| SECCLER | 08057729511302 | C.O.C. FARMACEUTICI S.R.L. | Class IIb | |
| SENSIOPTIC UNIDOSES | 03614790001153 | C.O.C. FARMACEUTICI S.R.L. | Class IIb | |
| SENSITIVE+ Drops Cross Link 15 ml | 08057149554187 | Esoform S.p.A. | Class IIb | |
| Séparateur-élévateur LASIK | 03700483612567 | Moria S.A. | Class IIa | |
| Séparateur-élévateur LASIK | 03700483622375 | Moria S.A. | Class IIa | |
| Séparateur-élévateur ReLEx | 03700483612512 | Moria S.A. | Class IIa | |
| Séparateur-élévateur ReLEx | 03700483622344 | Moria S.A. | Class IIa | |
| Sérum physiologique | 13701129000196 | GIFRER BARBEZAT | Class IIb | |
| Sérum physiologique | 13701129000882 | GIFRER BARBEZAT | Class IIb | |
| Sérum physiologique | 13701129001353 | GIFRER BARBEZAT | Class IIb | |
| Sérum physiologique | 13701129001490 | GIFRER BARBEZAT | Class IIb | |
| Sérum physiologique | 13701129004309 | GIFRER BARBEZAT | Class IIb | |
| Sérum physiologique | 13701129011062 | GIFRER BARBEZAT | Class IIb | |
| Set of 16 prisms square shape – includes Red Lens | 03664188000497 | Luneau Technology Operations | Class I | |
| Set of 22 prisms square shape – includes Red Lens | 03664188000473 | Luneau Technology Operations | Class I | |
| Set rempla. Tub. Silicone P/ 19069 | 03700483606511 | Moria S.A. | Class I | |
| Side Lift Table | 05060980272007 | Base Design Ltd | Class I | |
| Sifrayal doppia azione (GOBBP-005) | 08054085120681 | ENABLE INNOVATIONS SRL | Class IIb | |
| Simple Eye Ointment | 05060148680507 | Blumont Healthcare Ltd | Class IIb | |
| SimuSpecs Vision Impairment Simulator Glasses - Central Field Loss | +G2112007741$ | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Combined Loss | +G2112007731 | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Hemifield Loss | +G2112007771% | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Low Contrast | +G21120077810 | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Overall Blur | +G2112007761+ | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Peripheral Field Loss | +G2112007751/ | Good-Lite Company | Class I | |
| SimuSpecs Vision Impairment Simulator Glasses - Set of 6 | +G2112007801- | Good-Lite Company | Class I | |
| SING IMT | 07290018786048 | Samsara Vision Ltd. | Class IIb | |
| SING IMT | 07290018786178 | Samsara Vision Ltd. | Class IIb | |
| SING IMT | 07290018786185 | Samsara Vision Ltd. | Class IIb | |
| SING IMT | 07290018786192 | Samsara Vision Ltd. | Class IIb | |
| SING IMT | 07290018786208 | Samsara Vision Ltd. | Class IIb | |
UDI Compass