S.
Sam's shop stocks short spotted socks.
Sarah sitting in her sitting room, all she does is sits and shifts, all she does is sits and shifts.

Say this sharply, say this sweetly, Say this shortly, say this softly. Say this sixteen times in succession.

Selfish shellfish.

She said she should sit.

She sees cheese.

She sells seashells by the sea shore. The shells she sells are surely seashells. So if she sells shells on the seashore, I'm sure she sells seashore shells.

She sifted thistles through her thistle-sifter.

Sheep shouldn't sleep in a shack. Sheep should sleep in a shed.

Shelter for six sick scenic sightseers.

Shredded Swiss cheese.

Shy Shelly says she shall sew sheets.

Silly Sally swiftly shooed seven silly sheep. The seven silly sheep Silly Sally shooed shilly-shallied south. These sheep shouldn't sleep in a shack; sheep should sleep in a shed.

Silly sheep weep and sleep.

Six sharp smart sharks.

Six shimmering sharks' sharply striking shins.

Six short slow shepherds.

Six slippery snails, slid slowly seaward.

Six sticky sucker sticks.

Six twin screwed steel steam cruisers.

Six thick thistle sticks. Six thick thistles stick.

"Surely Sylvia swims!" shrieked Sammy, surprised. "Someone should show Sylvia some strokes so she shall not sink."
　

So she bought a bit of butter,
better than her bitter butter,
and she baked it in her batter,
and the batter was not bitter.
So 'twas better Betty Botter
bought a bit of better butter.