| RG FIBER, LLC | - | Interconnected VoIP | Baldwin City | Active |
| Rainbow Telecommunications Association, Inc. | Rainbow Telephone Co-op Assoc., Inc. | Incumbent LEC | Everest | Active |
| Reflective Group, LLC | Ello Tello | Interconnected VoIP | Baldwin City | Active |
| Regional Media Corporation, Inc. | Velocity | Interconnected VoIP | El Dorado | Active |
| Renwick USD 267 | - | Other Local | Andale | Active |
| Rodney Trowbridge | - | Payphone Service Provider | Haysville | Inactive |
| Rowan Computer Emporium, Inc. | RownAir.com | Wireless Data | Chanute | Inactive |
| Rural Tel. Service Co. Inc. | Nex-Tech | Incumbent LEC | Lenora | Active |
| S & A Telephone Company, Inc. | - | Incumbent LEC | Allen | Active |
| S & T Tel. Coop. Assn. | S & T Telephone Cooperative Association, Inc. | Incumbent LEC | Brewster | Active |
| S&A Communications, Inc. | - | Toll Reseller | Allen | Active |
| S&T Communications, Inc. | - | CAP/CLEC | Brewster | Inactive |
| S&T Communications, LLC | - | CAP/CLEC | Brewster | Active |
| SA Services LLC | - | Other Toll | Lenexa | Inactive |
| SKT Wireless, LLC. | - | Cellular/PCS/SMR | Clearwater | Active |
| SKT, Inc. | - | CAP/CLEC | Clearwater | Active |
| SMR-505-Inc. & IC Walters, Agent | SMR-505-Inc & IC Walters, Agent | SMR (dispatch) | Hoisington | Inactive |
| ST Paging, Inc. | - | Paging & Messaging | Liberal | Inactive |
| Sherpa Fiber, LLC | - | CAP/CLEC | Lenexa | Active |
| Signal Kit LLC | Signal Kit | Paging & Messaging | leawood | Active |
| South Central Long Distance, Inc. | - | Interexchange Carrier | Medicine Lodge | Inactive |
| South Central Telecommunications Of Kiowa, Inc | South Central Telecommunications of Kiowa, Inc. | Incumbent LEC | Medicine Lodge | Active |
| South Central Telephone Association - KS | - | Incumbent LEC | Medicine Lodge | Active |
| South Central Wireless, Inc. | - | CAP/CLEC | Medicine Lodge | Active |
| Southern Kansas Tel. Co. Inc. | Southern Kansas Telephone Co., Inc. | Incumbent LEC | Clearwater | Active |
| Sprint - Florida, Inc | Sprint Florida, Inc. | Incumbent LEC | Overland Park | Inactive |
| Sprint - Missouri, Inc | Sprint Missouri, Inc | Incumbent LEC | Overland Park | Inactive |
| Sprint Communications Company, LP | Sprint Communications Company, L.P. | Interexchange Carrier | Overland Park | Active |
| Sprint International Communications Company | - | Interexchange Carrier | Westwood | Inactive |
| Sprint Spectrum LP | Sprint | Cellular/PCS/SMR | Overland Park | Active |
| Sprint Telephony PCS, L.P. | Sprint PCS | Cellular/PCS/SMR | Overland Park | Inactive |
| Sprint- Minnesota, Inc. | Sprint Minnesota, Inc. | Incumbent LEC | Westwood | Inactive |
| Sprint/Carolina Telephone & Telegraph Co. | Sprint/ Carolina Telephone and Telegraph Company - | Incumbent LEC | Overland Park | Inactive |
| Sprint/Central Tel. Co. - Nevada | Sprint/ Central Telephone Company - Nevada | Incumbent LEC | Westwood | Inactive |
| Sprint/Central Telephone Company - North Carolina | Sprint/ Central Telephone of North Carolina | Incumbent LEC | Overland Park | Inactive |
| Sprint/Central Telephone Company of Texas | Sprint/ Central Telephone Company of Texas | Incumbent LEC | Overland Park | Inactive |
| Sprint/Central Telephone Company of Virginia | Sprint/ Central Telephone Company of Virginia | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Tel. - Southeast, Inc. | United Telephone - Southeast, Inc. | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Tel. Co. of Kansas | Sprint/ United Telephone Company of Kansas | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Tel. Co. of Pennsylvania | Sprint/ United Telephone Company of Pennsylvania | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Tel. Co. of the Carolinas | Sprint/ United Telephone Company of the Carolinas | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone - Northwest | United Telephone - Northwest | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of Eastern Kansas | Sprint/ United Telephone Company of Eastern Kansas | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of Indiana, Inc | Sprint/ United Telephone Company of Indiana, Inc. | Incumbent LEC | Westwood | Inactive |
| Sprint/United Telephone Company of New Jersey, Inc | Sprint/ United Telephone Company of New Jersey, In | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of Ohio | Sprint/ United Telephone Company of Ohio | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of South Central K | Sprint/ United Telephone Company of South Central | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of Texas, Inc. | Sprint/ United Telephone Company of Texas, Inc. | Incumbent LEC | Overland Park | Inactive |
| Sprint/United Telephone Company of the West | Sprint/ United Telephone Company of the West | Incumbent LEC | Overland Park | Inactive |
| SprintCom, Inc. | Sprint PCS | Cellular/PCS/SMR | Overland Park | Inactive |