| 101 | SECURITY FEE | Santa Barbara County, CA | Oil & Gas Property | Dec 2025 |
| 102 | SECURITY-MIDWAY | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 103 | SEENO-SCOTT | Contra Costa County, CA | Gas Property | Jul 1995 |
| 104 | SEIFERT | San Joaquin County, CA | Gas Property | Dec 2025 |
| 105 | SELTZER | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 106 | SENATOR | Kern County, CA | Oil & Gas Property | Nov 2025 |
| 107 | SENCE | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 108 | SENECA | Fresno County, CA | Oil & Gas Property | Dec 2025 |
| 109 | SENTINEL | Kern County, CA | Oil Property | Nov 2016 |
| 110 | SENTOUS | Los Angeles County, CA | Oil & Gas Property | Mar 1979 |
| 111 | SEPULVEDA | Los Angeles County, CA | Oil & Gas Property | Nov 2025 |
| 112 | SESAME | Kern County, CA | Oil Property | Feb 2020 |
| 113 | SESKAYDEN-SESNON | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 114 | SESNON | Contra Costa County, CA | Oil & Gas Property | Jun 1981 |
| 115 | SESNON | Kern County, CA | Oil & Gas Property | Nov 2025 |
| 116 | SESNON FEE | Los Angeles County, CA | Oil & Gas Property | May 2018 |
| 117 | SEVERINI | Kern County, CA | Oil Property | Dec 2025 |
| 118 | SEWARD-RIDEOUT | Los Angeles County, CA | Oil & Gas Property | Dec 2025 |
| 119 | SEYMOUR | Kern County, CA | Oil & Gas Property | Jan 1988 |
| 120 | SHALE | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 121 | SHALE RIDGE | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 122 | SHAMROCK | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 123 | SHANNON | Kings County, CA | Oil & Gas Property | Nov 2025 |
| 124 | SHAPIRO | Kern County, CA | Oil Property | Dec 2025 |
| 125 | SHAW | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 126 | SHAW-NEVES | Kern County, CA | Oil Property | Nov 2025 |
| 127 | SHAWMUT | Fresno County, CA | Oil & Gas Property | Dec 2025 |
| 128 | SHEEHAN | Kern County, CA | Oil & Gas Property | Nov 2025 |
| 129 | SHEEP SPRINGS | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 130 | SHELL | Kern County, CA | Oil Property | Nov 2025 |
| 131 | SHELL-OHIO KCL-A | Kern County, CA | Oil Property | Jul 1989 |
| 132 | SHELL-STANDARD | Santa Barbara County, CA | Oil & Gas Property | May 2018 |
| 133 | SHEPPARD | Los Angeles County, CA | Oil Property | Mar 1988 |
| 134 | SHERMAN | Fresno County, CA | Oil & Gas Property | Dec 2017 |
| 135 | SHIELDS | Kern County, CA | Oil & Gas Property | Jun 2020 |
| 136 | SHIELLS | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 137 | SHIELLS-SOUNDWAVE 1 | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 138 | SHLAUDEMAN | San Luis Obispo County, CA | Oil & Gas Property | Feb 2012 |
| 139 | SHOSHONE | Yolo County, CA | Gas Property | Mar 2010 |
| 140 | SIEGFUS | Kern County, CA | Oil & Gas Property | Oct 2013 |
| 141 | SIEMON | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 142 | SIGNAL | San Luis Obispo County, CA | Oil & Gas Property | Nov 2025 |
| 143 | SIGNAL | Los Angeles County, CA | Oil & Gas Property | Nov 2025 |
| 144 | SIGNAL | Kern County, CA | Oil Property | Oct 2017 |
| 145 | SIGNET | San Joaquin County, CA | Gas Property | Jan 2006 |
| 146 | SILL | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 147 | SILL | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 148 | SILLER | Sutter County, CA | Gas Property | Dec 2008 |
| 149 | SILVA | Tehama County, CA | Gas Property | Feb 1999 |
| 150 | SILVER CREEK | Fresno County, CA | Oil & Gas Property | Dec 1987 |
| 151 | SIMMONS | Los Angeles County, CA | Oil & Gas Property | Oct 1989 |
| 152 | SIMSON | Glenn County, CA | Gas Property | Jun 2014 |
| 153 | SINCLAIR | Monterey County, CA | Oil & Gas Property | Feb 2019 |
| 154 | SIR KEGIAN | Los Angeles County, CA | Oil Property | Mar 1992 |
| 155 | SIZU | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 156 | SLOAN | Ventura County, CA | Oil & Gas Property | May 2019 |
| 157 | SLOAN | San Luis Obispo County, CA | Oil & Gas Property | Jul 2025 |
| 158 | SLOAN FLACK | Kern County, CA | Oil Property | Oct 1988 |
| 159 | SLOCUM | Ventura County, CA | Oil Property | Jan 1989 |
| 160 | SLUSHER | Los Angeles County, CA | Oil & Gas Property | Feb 2001 |
| 161 | SMALL | Kern County, CA | Oil & Gas Property | Nov 2025 |
| 162 | SMITH | Kern County, CA | Oil & Gas Property | Nov 2025 |
| 163 | SMITH | Kern County, CA | Oil Property | Oct 2025 |
| 164 | SMITH | Orange County, CA | Oil Property | May 1988 |
| 165 | SMITH | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 166 | SMOOT | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 167 | SMV MINERALS | Santa Barbara County, CA | Oil & Gas Property | Dec 2025 |
| 168 | SMV MINERALS | Santa Barbara County, CA | Oil & Gas Property | Apr 1989 |
| 169 | SMVU ADAM | Santa Barbara County, CA | Oil & Gas Property | Dec 1987 |
| 170 | SMVU BATTLES | Santa Barbara County, CA | Oil & Gas Property | Apr 1995 |
| 171 | SMVU FLEISHER | Santa Barbara County, CA | Oil & Gas Property | Jul 1987 |
| 172 | SMVU GETTY | Santa Barbara County, CA | Oil & Gas Property | Mar 1991 |
| 173 | SMVU MA | Santa Barbara County, CA | Oil & Gas Property | Nov 1980 |
| 174 | SMVU ROSENBLUM | Santa Barbara County, CA | Oil & Gas Property | Jun 1978 |
| 175 | SMVU RUSSELL | Santa Barbara County, CA | Oil & Gas Property | May 1994 |
| 176 | SMVU SA | Santa Barbara County, CA | Oil & Gas Property | May 1994 |
| 177 | SMVU SIGNAL | Santa Barbara County, CA | Oil & Gas Property | Feb 1991 |
| 178 | SMVU STANDARD-MORETTI | Santa Barbara County, CA | Oil & Gas Property | Mar 1991 |
| 179 | SMVU SUNRAY | Santa Barbara County, CA | Oil & Gas Property | Apr 1995 |
| 180 | SMVU TONASCIA | Santa Barbara County, CA | Oil & Gas Property | Feb 1995 |
| 181 | SMVU TWITCHELL | Santa Barbara County, CA | Oil & Gas Property | Jan 1994 |
| 182 | SMVU UNION | Santa Barbara County, CA | Oil & Gas Property | Aug 2022 |
| 183 | SMVU UNION-MORETTI III | Santa Barbara County, CA | Oil & Gas Property | Jun 1982 |
| 184 | SMVU UNION-ODONNELL II | Santa Barbara County, CA | Oil & Gas Property | May 1994 |
| 185 | SMVU VINCENT | Santa Barbara County, CA | Oil & Gas Property | Jun 1984 |
| 186 | SMVU WYLIE | Santa Barbara County, CA | Oil & Gas Property | Apr 1995 |
| 187 | SNOW | Kern County, CA | Oil Property | Oct 1986 |
| 188 | SNOW | Ventura County, CA | Oil & Gas Property | Dec 2018 |
| 189 | SNOW-G.P | Kern County, CA | Oil Property | Nov 2025 |
| 190 | SNOW-USL | Los Angeles County, CA | Oil & Gas Property | Nov 2025 |
| 191 | SNYDER | Yolo County, CA | Gas Property | Apr 1996 |
| 192 | SNYDER | Ventura County, CA | Oil & Gas Property | Dec 2025 |
| 193 | SO CAL | Los Angeles County, CA | Oil & Gas Property | Dec 2025 |
| 194 | SO. MOUNTAIN FB I | Ventura County, CA | Oil & Gas Property | Nov 2025 |
| 195 | SOLADINO | Santa Barbara County, CA | Oil & Gas Property | Dec 2025 |
| 196 | SON-CRAIL | Kern County, CA | Oil & Gas Property | Dec 2025 |
| 197 | SONNTAG | Fresno County, CA | Oil Property | Sep 1983 |
| 198 | SONOL SECURITIES | San Joaquin County, CA | Oil & Gas Property | May 2023 |
| 199 | SORENSON | Yolo County, CA | Gas Property | Aug 1984 |
| 200 | SOSA FOD | Kern County, CA | Oil & Gas Property | Dec 2025 |