| Firm Sort descending | City | Region | Country |
|---|---|---|---|
| Saalfield Shad, P.A. | Jacksonville | FL | United States |
| Sayer Regan & Thayer, LLP | Newport | RI | United States |
| Sayer Regan & Thayer, LLP | Wakefield | RI | United States |
| Schneider Bell | Cleveland | OH | United States |
| Sklar Williams PLLC | Las Vegas | NV | United States |
| Smiling, Smiling & Burgess | Tulsa | OK | United States |
| Smith Debnam Narron Drake Saintsing & Myers, LLP | Raleigh | NC | United States |
| Stephenson Fournier | Houston | TX | United States |
| Szilagyi & Daly | Hartford | CT | United States |