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For girls, I lean toward S names. While I have the most A names on my list, that's only because A is the most common letter to begin with. I think I have the most S names proportionally.
Sabrina, Saira, Sakura, Samantha, Saoirse, Sasha, Saskia, Scarlet, Selina, Serafina, Skylar, Sonia, Sophia, Soraya, Stephanie, Summer

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For boys, it seems to be C, both proportionally and literally.
Caleb, Callisto, Cameron, Carmello, Carmine, Carter, Casper, Cassian, Cillian, Chandler, Chase, Cole, Collin, Cyrus