P
- (Province of Northern Samar) Pamalpagan
- (Province of Northern Samar) Palanas
- (Province of Northern Samar) Palanas
- (Province of Eastern Samar) Patong
- (Province of Northern Samar) Palihon
- (Province of Northern Samar) Paysod
- (Province of Northern Samar) Pongol
- (Province of Samar) Palanes
- (Province of Samar) Pagapay
- (Province of Samar) Panirungan
- (Province of Samar) Pangabaton Island
- (Province of Samar) Panagberan
- (Province of Northern Samar) Payapay- Sawang
- (Province of Southern Leyte) Pasay
- (Province of Northern Samar) Pangpang
- (Province of Leyte) Palhi
- (Province of Leyte) Palaroo
- (Province of Northern Samar) Patong
- (Province of Samar) Pangdan
- (Province of Northern Samar) Polañge
- (Province of Leyte) Polahongon
- (Province of Leyte) Pinamopoan
- (Province of Leyte) Puerto Bello
- (Province of Samar) Piña
- (Province of Leyte) Pawing
- (Province of Northern Samar) Palanit
- (Province of Leyte) Plaridel
- (Province of Samar) Pagsanghan
- (Province of Northern Samar) Palapag
- (Province of Northern Samar) Pambujan