| 301 | STATE Y BATTERY 2 | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 302 | STEALTH FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 303 | STEELER | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 304 | STEELHEAD 36 25 B2 | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 305 | STEPHENS ESTATE | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 306 | STETSON 13 2 | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 307 | STEVENS A 3 | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 308 | STEVENS B | Lea County, NM | Oil & Gas Property | Jan 2017 |
| 309 | STEVENS B | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 310 | STIVASON FEDERAL | Lea County, NM | Oil Property | Sep 2015 |
| 311 | STOLTZ FEDERAL | Lea County, NM | Oil & Gas Property | Nov 2002 |
| 312 | STONE COLD 23 14 FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 313 | STONEWALL 28 FEDERAL COM | Lea County, NM | Oil & Gas Property | May 2026 |
| 314 | STOVE PIPE FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 315 | STRAIT BL | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 316 | STRANGER 33 FEDERAL | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 317 | STRANGER 34 FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 318 | STRATOCASTER 20 FEDERAL | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 319 | STRATOJET 31 STATE COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 320 | STRATOSPHERE 36 STATE | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 321 | STRAY CAT 8 5 FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 322 | STREETCAR 15 FEDERAL | Lea County, NM | Oil & Gas Property | May 2026 |
| 323 | STRONG 14 24 33 AR | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 324 | STUART LANGLIE MATTIX UNIT | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 325 | SUN DANGLADE | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 326 | SUN MCKAY FEDERAL | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 327 | SUN PEARL FEDERAL | Lea County, NM | Oil & Gas Property | Mar 2026 |
| 328 | SUN STATE COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 329 | SUNBURST SPENCE FEDERAL | Lea County, NM | Oil & Gas Property | Mar 2023 |
| 330 | SUNFLOWER | Lea County, NM | Oil & Gas Property | Jul 2022 |
| 331 | SUNRAY | Lea County, NM | Oil & Gas Property | Nov 2020 |
| 332 | SUNSHINE STATE | Lea County, NM | Oil & Gas Property | Mar 2026 |
| 333 | SUPER COBRA STATE COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 334 | SUPERIOR | Lea County, NM | Oil & Gas Property | Aug 2020 |
| 335 | SUPERIOR | Lea County, NM | Oil & Gas Property | Sep 2024 |
| 336 | SUPERIOR STATE | Lea County, NM | Oil & Gas Property | Sep 2025 |
| 337 | SUPERIOR WA STATE | Lea County, NM | Oil & Gas Property | Mar 2026 |
| 338 | SUPREME FEDERAL COM | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 339 | SUSCO STATE | Lea County, NM | Oil & Gas Property | Apr 2026 |
| 340 | SV SUNDOWN STATE | Lea County, NM | Oil & Gas Property | Sep 2008 |
| 341 | SWAN VB STATE | Lea County, NM | Oil & Gas Property | Sep 2004 |