| Soleus | 00195411295371 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295388 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295395 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295401 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295418 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295425 | College Park Industries, Inc. | Class I | |
| Soleus | 00195411295432 | College Park Industries, Inc. | Class I | |
| Spacer 10mm | 05715763006200 | Levitate Technology ApS | Class I | |
| Spacer 5mm | 05715763006408 | Levitate Technology ApS | Class I | |
| Spacer, LDPE 2” Black | 00713980014324 | Alps South, LLC | Class I | |
| SPDT-HD Casting Liner Kit 3mm Large | 00713980009320 | Alps South, LLC | Class I | |
| SPDT-HD Casting Liner Kit 3mm Small | 00713980009337 | Alps South, LLC | Class I | |
| SPDT-HD Casting Liner Kit 6mm Large | 00713980009344 | Alps South, LLC | Class I | |
| SPDT-HD Casting Liner Kit 6mm Small | 00713980009351 | Alps South, LLC | Class I | |
| Speed Foot | 06978867215636 | MEDI GLOBAL ASSISTIVE DEVICE CO., LTD. | Class I | |
| Spezial-Schlüssel für CTFV-Schaftventil 7W255 | 04250898157003 | Wagner Polymertechnik GmbH | Class I | |
| Spezial-Schlüssel für die Werkstatt, für 7W250, 7W251 7W250, 7W251 | 04250898156778 | Wagner Polymertechnik GmbH | Class I | |
| SPFR-HD Casting Liner Kit 3mm | 00713980009368 | Alps South, LLC | Class I | |
| SPFR-HD Casting Liner Kit 6mm | 00713980009375 | Alps South, LLC | Class I | |
| Spherical Single-Pole Grinding Burr Heads | 06978867215056 | MEDI GLOBAL ASSISTIVE DEVICE CO., LTD. | Class I | |
| SPIDER KCR (SS) | 05905601771906 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KCR (TI) | 05905601771470 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KC (SS) | 05901247378202 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KC (TI) | 05901247378219 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KP (AL) | 05901247378516 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KPR (SS) | 05905601771913 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KPR (TI) | 05905601771920 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KP (SS) | 05905601771838 | SteelBo Sp.z o.o. | Class I | |
| SPIDER KP (TI) | 05905601771845 | SteelBo Sp.z o.o. | Class I | |
| SPIDER LC (SS) | 05905601771005 | SteelBo Sp.z o.o. | Class I | |
| SPIDER LC (TI) | 05901247378226 | SteelBo Sp.z o.o. | Class I | |
| SPIDER LP (SS) | 05905601771012 | SteelBo Sp.z o.o. | Class I | |
| SPIDER LP (TI) | 05901247378233 | SteelBo Sp.z o.o. | Class I | |
| SPIDER SC (SS) | 05905601771128 | SteelBo Sp.z o.o. | Class I | |
| SPIDER SP (SS) | 05905601771135 | SteelBo Sp.z o.o. | Class I | |
| SPLIT TF SKIN+ 22/23 LT L E14 | 05055348230270 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT L E2 | 05055348230324 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT L E3 | 05055348202833 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT L E5 | 05055348230331 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT L E7 | 05055348230348 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E1 | 05055348230386 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E14 | 05055348230430 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E3 | 05055348230492 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E4 | 05055348202079 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E6 | 05055348202086 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E7 | 05055348230515 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 LT S E9 | 05055348230539 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 RT L E1 | 05055348230553 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 RT L E10 | 05055348230560 | Hugh Steeper Limited | Class I | |
| SPLIT TF SKIN+ 22/23 RT L E14 | 05055348230607 | Hugh Steeper Limited | Class I | |