Did you get your unlocked Gear S from Samsung, cause AT&T told me I had to wait 90 days to unlock it.
This seems to be the case for people who have never been ATT customers before.
I walked into my local ATT store, told them that I wanted to buy one upfront and have it unlocked. I am not what they consider a real customer, but have had the original iPad unlimited data plan with ATT since the day the first iPad 3G came out. This seems to be the same as a non-customer to ATT, since it's a prepaid plan, but the store Mgr there was super nice and chatted with their support, who submitted an unlock ticket for me.
I had to chase it down a bit a few days later, as the ticket number I was given was not what they had listed in their system, but in the end, I got an unlock code in about 4 days.
BTW, the store mgr first said that he had had someone else come into the store with the same request the previous week, and that they found that the ATT device could not be unlocked. I told him that it had changed, and about this site and XDA developers, where people posted about unlocking their ATT Gear S and he actually came here and read up on it.
Sam if you are still reading these threads, thanks again for all your help
Anyhow, if you have ever been an ATT customer, all they need is that phone number and your Gear S IMEI and they can put through your request. If you know someone who is a customer, have them do it for you. I found ATT so much more helpful than Tmo, who gave me the run around and then told me they would love to help, but Samsung had not provided them with the "tools" necessary to unlock Gear S devices.
Samsung said they provide carriers unlock codes at the time of manufacturing.