| Semper Green Tree Service INC | Jorge Arturo Diaz Hermosillo | — | (408) 854 4442 | Tree | Los Banos · Merced County | — | — |
| Sequeira Home Builders INC | Raymond Marvin Jr Sequeira | — | (209) 449 9923 | GC, remodel, ADU | Hilmar · Merced County | — | — |
| Sequeira Unlimited Incorporated | Jerry Sequeira | — | (209) 631 0234 | GC, remodel, ADU | Merced · Merced County | — | — |
| Sergio Octavio Ramirez Gonzalez | Sergio Octavio Ramirez Gonzalez | — | (209) 587 4520 | GC, remodel, ADU | Los Banos · Merced County | — | — |
| Servicemaster By Benevento - Merced | Servicemaster By Benevento - Merced | — | (209) 379-0375 | Restoration | City Of Atwater · Merced County | — | — |
| Servicemaster Cleaning & Restoration | Servicemaster Cleaning & Restoration | — | (888) 857-7532 | Restoration | Merced · Merced County | — | — |
| Servicemaster Cleaning & Restoration - Merced | Servicemaster Cleaning & Restoration - Merced | dmelin@smcbyme.com | (866) 867-3123 | Restoration | Merced · Merced County | — | — |
| Sg2 LLC | Matthew Mark Migliazzo | — | (209) 726 0984 | Other | Atwater · Merced County | — | — |
| Sgm Builders INC | Martinez Salvador Garcia | — | (408) 843 0423 | GC, remodel, ADU | Los Banos · Merced County | — | — |
| Shannon Pump Co | Betty Ann Shannon | — | (209) 723 3904 | Other | Merced · Merced County | — | — |
| Shaug Construction | Jerry Joseph Shaug | — | (209) 535 5805 | Other | Hilmar · Merced County | — | — |
| Shepherd's Tree INC | Joanna Lynn Garcia Rose | — | (209) 291 8160 | GC, remodel, ADU | Atwater · Merced County | — | — |
| Shewey Realty | Shewey Realty | — | (209) 383-1666 | Property managers | Merced · Merced County | — | — |
| Shock Electric Company | Brand John Moffatt | info@shock-electric.com | (209) 723 9787 | Electricians | Merced · Merced County | — | — |
| Sierra Central Electric INC | Mark Shane Spurlock | — | (209) 205 8913 | Electricians | Le Grand · Merced County | — | — |
| Sierra Construction Co | Juan Aguirre Pelayo | — | (209) 722 9713 | Windows, patio, painters | Merced · Merced County | — | — |
| Sierra Door | Sierra Door | — | (209) 725-3252 | Windows, patio, painters | Merced · Merced County | — | — |
| Silva's Flooring Service | Steven Donald Silva | — | (209) 585 6215 | Other | Atwater · Merced County | — | — |
| Silverback Builders INC | Devran Hector Flores | info@silverbackbuilders.com | (209) 509 5969 | GC, remodel, ADU | Los Banos · Merced County | — | — |
| Silverstar Construction | Nevada Sterling Wigley | — | (209) 761 8660 | GC, remodel, ADU | Merced · Merced County | — | — |
| Simancas & Tamacas Landscape | Miguel Angel Tamacas Cruz | — | (669) 500 9104 | Windows, patio, painters | Los Banos · Merced County | — | — |
| Sj Construction Management | Santana Jimenez | — | (510) 439 6335 | Other | Merced · Merced County | — | — |
| Sky Blue Mobile Glass | Sky Blue Mobile Glass | — | (209) 726-4500 | Windows, patio, painters | Merced · Merced County | — | — |
| Sm Interior Cabinets LLC | Ortega Revueltas Salome | — | (650) 380 4992 | Other | Atwater · Merced County | — | — |
| Smith Construction | Gregory Robert Smith | — | (209) 704 0997 | GC, remodel, ADU | Los Banos · Merced County | — | — |
| Smith Welding | Smith Welding | — | (209) 531 5610 | Other | Delhi · Merced County | — | — |
| Socal Contracting Services INC | Luis Felipe Jr Arevalo | — | (209) 552 5211 | GC, remodel, ADU | Merced · Merced County | — | — |
| Softrak Sports | Softrak Sports | — | (209) 723 0863 | Other | Merced · Merced County | — | — |
| Soldavi | Soldavi | — | (209) 975-7653 | Property managers | Merced · Merced County | — | — |
| Solo Pools And Spas | Solo Pools And Spas | — | (209) 678 7199 | Pool | Delhi · Merced County | — | — |
| Sommers Constr | Marvin E Sommers | — | (209) 761 7292 | GC, remodel, ADU | Livingston · Merced County | — | — |
| Sommers Pro Painting | Sommers Pro Painting | — | (209) 761 7292 | GC, remodel, ADU | Livingston · Merced County | — | — |
| Son's HVAC | Son's HVAC | — | (831) 359 3267 | HVAC | Los Banos · Merced County | — | — |
| Sotelo Construction | Apolinar Buendia Jr Sotelo | — | (209) 761 7250 | GC, remodel, ADU | Merced · Merced County | — | — |
| South Tree Landscape Management And Co | Luis Gustavo Torres Perez | — | (209) 635 0510 | Windows, patio, painters | Delhi · Merced County | — | — |
| Sp Improvements | Sp Improvements | — | (209) 261 0803 | GC, remodel, ADU | Merced · Merced County | — | — |
| Spartan Elite Construction | Lionel Jr Salinas | info@ndiscovered.com | (209) 628 1480 | GC, remodel, ADU | Los Banos · Merced County | — | — |
| Specialty Roofing Of Ca INC | Gregory J Dyck | — | (209) 777 0875 | Other roofers | Atwater · Merced County | — | — |
| Square Trim INC | Farias Pedro Gonzalez | — | (209) 580 9305 | Other | Atwater · Merced County | — | — |
| Sra Construction LLC | Genuino Amaral Silveira | — | (209) 667 5173 | GC, remodel, ADU | Hilmar · Merced County | — | — |