- Sandwich Shop Restaurants, Lowell
- Satellite & Cable TV Equipment & Systems, Lowell
- Security Alarm Systems - Home & Business, Lowell
- Security Brokers & Dealers, Lowell
- Security Control Systems & Monitoring, Lowell - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Lowell
- Senior Citizens Housing, Lowell
- Senior Citizens Service & Health Organizations, Lowell
- Septic Tank Installation & Repair, Lowell - Septic Systems
- Septic Tank Pumping & Cleaning, Lowell - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lowell - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Lowell - Drain Cleaner & Installation Services
- Sheet Metal, Lowell
- Shoe Stores, Lowell - Mens, Womens & Kids Shoes
- Shoppers News Publications, Lowell
- Shopping & Shopping Services, Lowell
- Skating Rink & Hockey Operation Services, Lowell
- Social Security And Disability Attorneys & Lawyers, Lowell
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- Social Security And Disability Lawyers & Attorneys, Lowell
- Social Services & Welfare, Lowell
- Special Dies Tools Jigs & Fixtures Manufacturers, Lowell
- Specialty Animal Services, Lowell
- Specialty Stores, Lowell
- Speech & Hearing Specialists, Lowell
- Sporting Goods Stores, Lowell
- Sports & Recreational Services, Lowell
- Sports Medicine, Lowell - Doctors, Physicians & Surgeons
- Sports Medicine Supplies & Equipment, Lowell
- Sports Promoters & Managers, Lowell
- Sports Promotions & Special Events, Lowell
- Sprinkler System Contractors, Lowell - Garden & Lawn Sprinkler System Installation & Repair
- Staffing & Support Services, Lowell
- Stamp Collecting & Coin Dealers , Lowell
- Stocks & Bond Brokers, Lowell
- Stoves & Furnace Equipment, Lowell - Fittings & Repair Parts
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