Name
- Shabandar, Mahmoud, of Baghdad1
- Shujat, Ali, Lieutenant MBE, Assistant Deputy Director of Postal Services Baghdad1
- Singh, Bishan, Superintendent of Establishments Civil Commissioner's Office Baghdad1
- Singh, Lachman, Subahdar- Major Sikh Pioneers1
- Smidt, Errol Mervyn, army officer, fl 19201
- Soane, Ely Bannister, Vice Consul at Baghdad1
- Soloman David, Moses Ben Haim, Acting Chief Rabbi of Baghdad1
- Subramanian, N S, of Finance Secretariat Civil Administration Baghdad1
- Sumaykh, Munashi, of Basrah1
- Talib, Sayyid Pasha, of Basra1
- Tellis, P A, of Civil Administration Baghdad1
- Thachian, Vanikh, President Armenian Relief Committee of Mesopotamia1
- Thaddeus, Mesrop Gabriel, Accounts Officer Civil Administration Mesopotamia1
- Tod, Arthur W M, Director Mesopotamia Persia Corporation1
- Tod, Aurelia, wife of A W M Tod1
- Toplis, James, CBE, Financial Adviser to Commander-in-Chief British Forces Mesopotamia1
- Tozer, P H S, Lieutenant of Civil Administration Mesopotamia1
- Trevor, Arthur Prescott, army officer and political officer, 1872-19301
- Umran ibn Hajji Sa`dun, chief of Bani Hassan1
- Wagh, N V, general manager Bombay Punjab Agency Baghdad1