| Scopeye 3D Microvision | 88001826003938 | MediThinQ. Co., Ltd. | Class I | |
| Scopeye 3D Microvision | 88001826004614 | MediThinQ. Co., Ltd. | Class I | |
| SeeLuma | 04064434000049 | Munich Surgical Imaging GmbH | Class I | |
| SeeLuma | 04064434000131 | Munich Surgical Imaging GmbH | Class I | |
| SHIYA | 88001826005222 | MediThinQ. Co., Ltd. | Class I | |
| SHIYA | 88001826005468 | MediThinQ. Co., Ltd. | Class I | |
| SILICONE EYECUP, 3/8" TALL, FOR A & G-SERIES EYEPIECS | 00810040250934 | Global Surgical Corporation | Class I | |
| SILICONE EYECUP, 5/8" TALL, FOR A & G-SERIES EYEPIECES | 00810040250941 | Global Surgical Corporation | Class I | |
| SILICONE EYEGUARD, LOW PROFILE, FOR OLD STYLE EYEPIECES | 00810040250958 | Global Surgical Corporation | Class I | |
| Single Beam Splitter Colposcope | 00810178550760 | Labo America Inc. | Class I | |
| Single Beam Splitter,left/right,4k,C-Mount | 00810178551750 | Labo America Inc. | Class I | |
| Single Beam Splitter Prima | 00810178550791 | Labo America Inc. | Class I | |
| Single Beam Splitter Rear View | 00810178550777 | Labo America Inc. | Class I | |
| Single Beam Splitter,up/down,4k,flat,C-Mount | 00810178551743 | Labo America Inc. | Class I | |
| SINGLE PORT BEAMSPLITTER, 50/50 PORT, A-SERIES | 00810040253515 | Global Surgical Corporation | Class I | |
| SINGLE PORT BEAMSPLITTER, 95/5 (VIRTUAL) PORT, A-SERIES | 00810040250439 | Global Surgical Corporation | Class I | |
| SLR/MOUNT COUPLER FOR CANON RF | 00810040255533 | Global Surgical Corporation | Class I | |
| Solea Laser Loupe | 00810070570408 | Designs for Vision, Inc. | Class I | |
| Sony Handy Cam Adapter | 00810178550807 | Labo America Inc. | Class I | |
| Sony HDR-CX-320 Handy Cam Adapter (to be used with DBS or DBSi) | 00810178551064 | Labo America Inc. | Class I | |
| Standard Field Loupe | 00810070570361 | Designs for Vision, Inc. | Class I | |
| Stella ENT Microscope | 00810178550470 | Labo America Inc. | Class I | |
| Stella Microscope Cataract | 00810178550197 | Labo America Inc. | Class I | |
| Stella Microscope Retina | 00810178550180 | Labo America Inc. | Class I | |
| Stella Neuro | 00810178550258 | Labo America Inc. | Class I | |
| STERILIZABLE HANDLE COVERS FOR G-SERIES MICROSCOPE. PAIR | 00810040251030 | Global Surgical Corporation | Class I | |
| Sterilizable Knob Cover (Magna ABA Arm) | 00810178551446 | Labo America Inc. | Class I | |
| Sterlizable cover for handle | 00810178551392 | Labo America Inc. | Class I | |
| Sterlizable cover for magnichanger knob | 00810178551408 | Labo America Inc. | Class I | |
| Sterlizable cover for tension knob (works with carrier, coupler, or arm) | 00810178551415 | Labo America Inc. | Class I | |
| Sterlizable Knob Cover Double Iris | 00810178551477 | Labo America Inc. | Class I | |
| Sterlizable Knob Cover ENT T-Handle | 00810178551484 | Labo America Inc. | Class I | |
| Sterlizable Knob Cover Filter Slider Knob | 00810178551491 | Labo America Inc. | Class I | |
| Sterlizable knob cover kit | 00810178551422 | Labo America Inc. | Class I | |
| Sterlizable knob cover kit | 00810178551583 | Labo America Inc. | Class I | |
| Sterlizable Knob Cover (Magna Right Side Handle) | 00810178551460 | Labo America Inc. | Class I | |
| Sterlizable Knob Cover (Magna Zoom Control) | 00810178551439 | Labo America Inc. | Class I | |
| Sterlizbale Knob Cover (Magna ABA Left Hand Magnetic Button) | 00810178551453 | Labo America Inc. | Class I | |
| STRAIGHT BINOCULAR F125 - BEIGE | 00810040251108 | Global Surgical Corporation | Class I | |
| STRAIGHT CAMERA ADAPTER, C-MOUNT, HD VIDEO, A-SERIES | 00810040250460 | Global Surgical Corporation | Class I | |
| Surgical Microscope | 04049539064097 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539064103 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539066404 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539066435 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104090 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104106 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104120 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104137 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104144 | Carl Zeiss Meditec AG | Class I | |
| Surgical Microscope | 04049539104151 | Carl Zeiss Meditec AG | Class I | |
UDI Compass