| Commerce to Sierpc | 5,920.69 mi (9,528.43 km) |
| Commerce to Skarzysko-Kamienna | 6,051.85 mi (9,739.50 km) |
| Commerce to Skawina | 6,091.14 mi (9,802.74 km) |
| Commerce to Skierniewice | 5,984.67 mi (9,631.39 km) |
| Commerce to Skoczow | 6,075.50 mi (9,777.58 km) |
| Commerce to Skwierzyna | 5,835.41 mi (9,391.18 km) |
| Commerce to Slawno | 5,766.83 mi (9,280.82 km) |
| Commerce to Slubice | 5,825.27 mi (9,374.87 km) |
| Commerce to Slupca | 5,910.95 mi (9,512.76 km) |
| Commerce to Slupsk | 5,769.24 mi (9,284.69 km) |
| Commerce to Sochaczew | 5,971.26 mi (9,609.81 km) |
| Commerce to Sokolka | 5,975.90 mi (9,617.28 km) |
| Commerce to Sokolow Podlaski | 6,007.61 mi (9,668.31 km) |
| Commerce to Solec Kujawski | 5,875.54 mi (9,455.77 km) |
| Commerce to Sopot | 5,805.93 mi (9,343.75 km) |
