| 1 | S & M Oil | Hays, KS 67601 | Oil Operator | Aug 2003 |
| 2 | S & M Oil - Craw | | Oil Operator | Dec 1995 |
| 3 | Samuel Gary Jr. & Associates, Inc. | Denver, CO 80202 | Oil & Gas Operator | Jan 2024 |
| 4 | Sandlin Oil Corp | Dacono, CO 80514 | Oil & Gas Operator | Feb 2024 |
| 5 | Schlobohm, Starr F. | Wolfeboro, NH 03894 | Oil Operator | Jul 2004 |
| 6 | Schmitt Carmen I | | Oil Operator | Dec 1996 |
| 7 | Shaida, John H. | Wichita, KS 67226 | Oil & Gas Operator | May 2024 |
| 8 | Shelby Resources LLC | Denver, CO 80207 | Oil & Gas Operator | Jan 2024 |
| 9 | Shields Oil Prod | | Oil & Gas Operator | Aug 1995 |
| 10 | Shoreline Energy Partners, LLC | Chandler, AZ 85249 | Oil Operator | May 2011 |
| 11 | Sierra Drilling | | Oil Operator | Sep 1988 |
| 12 | Sierra Petroleum | | Oil & Gas Operator | Sep 1986 |
| 13 | Southern States | | Oil & Gas Operator | Jul 1988 |
| 14 | Spiral Energy Corp. | Midland, TX 79705 | Oil & Gas Operator | Dec 2019 |
| 15 | Staab Oil Co., A General Partnership | Hays, KS 67601 | Oil Operator | Jan 2024 |
| 16 | Stelbar Oil Corporation, Inc. | Wichita, KS 67206 | Oil & Gas Operator | Jan 2024 |
| 17 | Sterling Drillin | | Oil & Gas Operator | Mar 1992 |
| 18 | Stewart Petroleum Corporation | Greenwood VIllage, CO 80111 | Oil & Gas Operator | Dec 2023 |
| 19 | Stice Oil Company | | Oil Operator | Dec 2023 |
| 20 | Stratakan Exploration, LLC | Plainville, KS 67663 | Oil & Gas Operator | Jan 2024 |
| 21 | Stripper Oil Com | | Oil Operator | Nov 1996 |
| 22 | Stripper Oil Company Inc | | Oil Operator | Dec 2023 |
| 23 | Stroke Of Luck Energy & Exploration LLC | Cassoday, KS 66842 | Oil Operator | Sep 2021 |
| 24 | Sunardo Energy, Inc. | Castle Rock, CO 80104 | Oil Operator | Jan 1997 |