s [s] Сокращенная форма от is, has, us или does; произносится как [z] после гласных и звонких согласных, [s] - после глухих согласных - he's = he is или he has; there's = there is; let's = let us; what's the matter? = what is the matter?; what's he say about it? = what does he say about it?
S n [es]