The "S" on an Irish Homing Union (IHU) ring signifies that it was issued by the Southern Region.
Rings are distributed by the Regions every year, mainly through clubs. Click on a year to view the listing for that year.
Whereas the lists for each year show where the rings are distributed, it must be stressed that they are only a guideline. Pigeons are constantly being exchanged between members of clubs. Just because a ring was issued in, say, Cork, it does not mean that the current owner lives there. It could now belong to someone in Dublin, or Wexford, or Limerick etc. The owner could even be overseas.
Bearing this in mind, use the ring lists as a guideline only.
Having discovered which club issued a ring, check the 'Secretaries" list to make contact with that club.