$re = '/s\((?<!\-)(\d+)(.+\n)(?:((?:s\((?=\-).+\d+\n)+)|(s\((?=\-).+))+/';
$str = 's(1059,"Amani Mail",{69603,69640,69580,69616,69561,69590,94216},nil)
s(-1060,"Amani Mail (Recolor)",{33464,33286,33533,33469,33535,94079,94083,94078},nil)';
$subst = "s($1$2$3$4 --$1";
$result = preg_replace($re, $subst, $str, 1);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php