| 101 | Paquin Lake | Mackinac County | MI | 24 acres |
| 102 | Peggley Lake | Mackinac County | MI | 22 acres |
| 103 | Rexton Lake | Mackinac County | MI | 37 acres |
| 104 | Round Lake | Mackinac County | MI | 40 acres |
| 105 | Round Lake | Mackinac County | MI | 600 acres |
| 106 | Ryerse Lake | Mackinac County | MI | 25 acres |
| 107 | Sand Lake | Mackinac County | MI | 43 acres |
| 108 | Sand Lake | Mackinac County | MI | 40 acres |
| 109 | Satago Lake | Mackinac County | MI | 50 acres |
| 110 | Seven Lakes | Mackinac County | MI | 38 acres |
| 111 | Sherman Pond | Mackinac County | MI | 6 acres |
| 112 | Shoepac Lake | Mackinac County | MI | 154 acres |
| 113 | Silver Lake | Mackinac County | MI | 45 acres |
| 114 | South Manistique Lake | Mackinac County | MI | 4,001 acres |
| 115 | Sprinkler Lake | Mackinac County | MI | 18 acres |
| 116 | Stone Lake | Mackinac County | MI | 22 acres |
| 117 | Strouble Lake | Mackinac County | MI | 351 acres |
| 118 | Stuart Lake | Mackinac County | MI | 25 acres |
| 119 | Swan Marsh | Mackinac County | MI | 47 acres |
| 120 | Tee Lake | Mackinac County | MI | 65 acres |
| 121 | Thompson Lake | Mackinac County | MI | 260 acres |