- Sandwich Shop Restaurants, Middletown
- Savings Banks, Middletown
- Secondary Schools, Middletown
- Security & Surveillance System & Equipment, Middletown
- Security Brokers & Dealers, Middletown
- Security Services, Middletown
- Service Establishment Supplies & Equipment, Middletown
- Sewer & Drain Cleaning & Repair, Middletown - Drain Cleaner & Installation Services
- Sharpening Service, Middletown
- Shopping & Shopping Services, Middletown
- Snacks & Desserts, Middletown
- Social Services & Welfare, Middletown
- Societies & Foundation Associations, Middletown
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- Special Interest Schools Or Instruction, Middletown
- Specialty Animal Services, Middletown
- Specialty Stores, Middletown
- Sporting Goods Stores, Middletown
- Sports Bars & Lounges, Middletown
- Sprinkler Alarm Systems, Middletown - Fire Sprinkler Systems
- Stairs, Balcony, Terrace & Steeple Contractors, Middletown
- Steeples & Spires, Middletown
- Stocks & Bond Brokers, Middletown
- Surveyor Services, Middletown - Surveying Service
- Surveyors, Middletown
- Swimming Pool Covers & Enclosures, Middletown
- Swimming Pools Supplies, Equipment & Accessories, Middletown
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