| 1 | SAMEDAN-MCGUIRE | Gaines County, TX | Oil & Gas Property | Feb 2002 |
| 2 | SANTA FE | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 3 | SAWTOOTH | Gaines County, TX | Oil & Gas Property | Dec 2024 |
| 4 | SCANTLING | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 5 | SCHARBAUER | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 6 | SCHLEICHER CSL 286-14 | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 7 | SCHMITT, BISHOP | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 8 | SCIPIO | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 9 | SCRAMBLER | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 10 | SEABEAN | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 11 | SEMINOLE | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 12 | SEMINOLE EAST (SAN ANDRES) UNIT | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 13 | SEMINOLE NE (SAN ANDRES) | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 14 | SEMINOLE SAN ANDRES | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 15 | SEMINOLE SE. (STRAWN) UNIT | Gaines County, TX | Oil & Gas Property | Dec 2021 |
| 16 | SEMINOLE TOWNSITE | Gaines County, TX | Oil & Gas Property | Dec 2024 |
| 17 | SESSAU | Gaines County, TX | Oil & Gas Property | Dec 2021 |
| 18 | SHELTON | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 19 | SHERIDAN 96 | Gaines County, TX | Oil Property | Jan 2025 |
| 20 | SHERMAN | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 21 | SHINER | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 22 | SHUSA | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 23 | SIMPSON | Gaines County, TX | Oil & Gas Property | Oct 2022 |
| 24 | SINAI | Gaines County, TX | Oil Property | Jan 2025 |
| 25 | SOUTH CENTRAL ROBERTSON UNIT | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 26 | SOUTH HARRIS UNIT | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 27 | SOUTH ROBERTSON (SAN ANDRES) U | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 28 | SPARKS | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 29 | SPARKS | Gaines County, TX | Oil & Gas Property | Feb 2011 |
| 30 | STARK | Gaines County, TX | Oil & Gas Property | Oct 2023 |
| 31 | STARK M.E | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 32 | STATE | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 33 | STEINLE 15 | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 34 | STEPHENS | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 35 | STRAUCH | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 36 | SUZYQ 291 | Gaines County, TX | Oil & Gas Property | Jan 2025 |
| 37 | SYCO UNIT | Gaines County, TX | Oil & Gas Property | Jan 2025 |