<s>

The s element element represents a sentence.

<?xml version="1.0"?>
<speak version="1.0" xmlns="http://www.w3.org/2001/10/synthesis"
         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
         xsi:schemaLocation="http://www.w3.org/2001/10/synthesis
                   http://www.w3.org/TR/speech-synthesis/synthesis.xsd"
         xml:lang="en-US">
  <p>
    <s>This is the first sentence of the paragraph.</s>
    <s>Here's another sentence.</s>
  </p>
</speak>

Attributes

xml:lang

Optional. Indicates the natural language of the enclosing element and its attributes and subelements.

Children

<audio>, <break>, <emphasis>, <mark>, <phoneme>, <prosody>, <say-as>, <sub>, and <voice>.

Parents

<audio>, <p>, <prosody>, <speak>, and <voice>.

Source: Speech Synthesis Markup Language (SSML) Version 1.0