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Seat of a second-order administrative division in Portugal

List of seat of a second-order administrative division in Portugal (found 22 locations). Category description:

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Sabrosa (Vila Real)
Sabugal (Guarda)
Salvaterra de Magos (Santarém)
Santa Comba Dão (Viseu)
Santa Marta de Penaguião (Vila Real)
Santiago do Cacém (Setúbal)
Santo Tirso (Porto)
Seia (Guarda)
Seixal (Setúbal)
Sernancelhe (Viseu)
Serpa (Beja)
Sertã (Castelo Branco)
Sever do Vouga (Aveiro)
Silves (Faro)
Sines (Setúbal)
Sintra (Lisbon)
Sobral de Monte Agraço (Lisbon)
Soure (Coimbra)
Sátão (Viseu)
São Brás de Alportel (Faro)
São João da Pesqueira (Viseu)
São Pedro do Sul (Viseu)