sperm whale
Walrus, whales, whiting
Killer whales
Blue whales, bottle nosed dolphins, bluegills, beluga whales, bass, and bowhead whales.
humpback whales
Some breads that begin with the letter S are:sourdoughsesame seedsorghumshortbread
Salamander, salmon, seal, sheep, skunk, snake and swan are creatures. They begin with the letter s.
Sweet pea, sunflower, salvia, snowball and snapdragon are flowers. They begin with the letter S.
Singapore
Some verbs that begin with the letter S are:samplesandsapsasssavesavorsawsayscalescoldscoopscorescourscrewseeseeksellsendserveseversewshareshearshipshootshoreshoveshowshowershrinksignalsingsingesighsightsiresitskewskipskirtslaughtersleepsliceslideslipslitslopslopesmilesmellsmokesmoothsmotesnowsobsoothesortsowspearspellspikespillspinspitsplitsplurgespoilspoonstabstampstandstaplestarstarestealsteerstepstewstingstitchstokestompstoopstopstorestormstrikestripstripestrokestumblesuesurfsurgeswallowswampswapswearswellswingswipeswitch
soda
sad
sunglasses