- Salvation Army, Houghton Lake
- Sand Gravel & Aggregate, Houghton Lake
- Sandwich Shop Restaurants, Houghton Lake
- Satellite Dish Antennas & Equipment Dealers, Houghton Lake
- Savings & Loan Associations, Houghton Lake
- Savings Banks, Houghton Lake
- Seafood Restaurants, Houghton Lake
- Secondary Schools, Houghton Lake
- Security Alarm Systems - Home & Business, Houghton Lake
- Security Brokers & Dealers, Houghton Lake
- Security Control Systems & Monitoring, Houghton Lake - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Houghton Lake
- Senior Citizens Service & Health Organizations, Houghton Lake
- Shoe Store - More, Houghton Lake
- Shoe Stores, Houghton Lake - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Houghton Lake
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- Snacks & Desserts, Houghton Lake
- Snowmobile Dealers, Houghton Lake - Parts, Gear, Clothing & Accessories
- Snowmobile Equipment & Supplies, Houghton Lake
- Snowmobile Repair, Parts, Sales & Service, Houghton Lake
- Social Services & Welfare, Houghton Lake
- Societies & Foundation Associations, Houghton Lake
- Sod & Sodding Service, Houghton Lake
- Special Events & Party Supply Rental, Houghton Lake
- Specialty Animal Services, Houghton Lake
- Specialty Stores, Houghton Lake
- Specialty Vehicle Rental & Leasing, Houghton Lake
- Sporting Goods Stores, Houghton Lake
- Sprinkler System Contractors, Houghton Lake - Garden & Lawn Sprinkler System Installation & Repair
- Stoves & Furnace Equipment, Houghton Lake - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Houghton Lake
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