| SIMPLE Walker B2 | 06971244541076 | Simple Medical (Shenzhen) Limited | Class I | |
| SIMPLE Walker B2 | 06971244541083 | Simple Medical (Shenzhen) Limited | Class I | |
| SIMPLE Walker B2 | 06971244541090 | Simple Medical (Shenzhen) Limited | Class I | |
| SIMPLE Walker B2 | 06971244541205 | Simple Medical (Shenzhen) Limited | Class I | |
| Slim Fit Gel Bunion Sleeve, Medium, 1pc/bag | 00614464011115 | Silipos Holding LLC | Class I | |
| Slim Gel-Fit Bunion, Small, 1pc/bag | 00614464011108 | Silipos Holding LLC | Class I | |
| Slim Gel-Fit Metatarsal Pads, Medium, 1pair/bag | 00614464011146 | Silipos Holding LLC | Class I | |
| Slim Gel-Fit Metatarsal Pads, Small, 1pair/bag | 00614464011139 | Silipos Holding LLC | Class I | |
| Slot-Stop Plantar Flexion Motion Limiter Kit 3MM | 00194545171148 | Becker Orthopedic Appliance Company | Class I | |
| Slot-Stop Plantar Flexion Motion Limiter Kit 5MM | 00194545171155 | Becker Orthopedic Appliance Company | Class I | |
| Slot-Stop Plantar Flexion Motion Limiter Kit 6MM | 00194545171162 | Becker Orthopedic Appliance Company | Class I | |
| SMALL ELASTIC ANKLE WRAP (2 PER PACK) | 05055474116608 | Promedics Orthopaedics Limited | Class I | |
| Smartwalker kurz large | 04251746611401 | Achim Ruthner GmbH | Class I | |
| Smartwalker kurz medium | 04251746611395 | Achim Ruthner GmbH | Class I | |
| Smartwalker kurz small | 04251746611388 | Achim Ruthner GmbH | Class I | |
| Smartwalker kurz x-large | 04251746611418 | Achim Ruthner GmbH | Class I | |
| Smartwalker lang large | 04251746611456 | Achim Ruthner GmbH | Class I | |
| Smartwalker lang medium | 04251746611449 | Achim Ruthner GmbH | Class I | |
| Smartwalker lang small | 04251746611432 | Achim Ruthner GmbH | Class I | |
| Smartwalker lang x-large | 04251746611463 | Achim Ruthner GmbH | Class I | |
| SMINA Sprunggelenksorthese Gr. L | 04262552510031 | SMINA GmbH | Class I | |
| SMINA Sprunggelenksorthese Gr. M | 04262552510024 | SMINA GmbH | Class I | |
| SMINA Sprunggelenksorthese Gr. S | 04262552510383 | SMINA GmbH | Class I | |
| SMINA Sprunggelenksorthese Gr. XS | 04262552510413 | SMINA GmbH | Class I | |
| SOFTGAIT AIR WALKER L | 00672736134580 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER M | 00672736134573 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER S | 00672736134566 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER SHORT L | 00672736134634 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER SHORT M | 00672736134627 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER SHORT S | 00672736134610 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER SHORT XL | 00672736134641 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER SHORT XS | 00672736134603 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER XL | 00672736134597 | Breg, Inc. | Class I | |
| SOFTGAIT AIR WALKER XS | 00672736134559 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER L | 00672736134689 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER M | 00672736134672 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER S | 00672736134665 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER SHORT L | 00672736134733 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER SHORT M | 00672736134726 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER SHORT S | 00672736134719 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER SHORT XL | 00672736134740 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER SHORT XS | 00672736134702 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER XL | 00672736134696 | Breg, Inc. | Class I | |
| SOFTGAIT WALKER XS | 00672736134658 | Breg, Inc. | Class I | |
| Soft Night Splint | 04719872865742 | Zhangpu Ortholife Rehabilitation Co., Ltd. | Class I | |
| Soft Night Splint | 04719872865759 | Zhangpu Ortholife Rehabilitation Co., Ltd. | Class I | |
| Soft Night Splint | 04719872865766 | Zhangpu Ortholife Rehabilitation Co., Ltd. | Class I | |
| Soft Night Splint | 04719964460503 | Orthotech Rehabilitation Co., Ltd. | Class I | |
| Soft Night Splint | 04719964460510 | Orthotech Rehabilitation Co., Ltd. | Class I | |
| Soft Night Splint | 04719964460527 | Orthotech Rehabilitation Co., Ltd. | Class I | |
UDI Compass