B
- (Sumskyi Raion) Bul’bovshchina
- (Sumskyi Raion) Basivshchina Krasnyy
- (Okhtyrskiy Rayon) Bratenytsia
- (Okhtyrskiy Rayon) Buimerivka
- (Okhtyrskiy Rayon) Bratske
- (Okhtyrskiy Rayon) Budne
- (Okhtyrskiy Rayon) Bandury
- (Okhtyrskiy Rayon) Buriachykha
- (Shostkyns’ka Mis’krada) Bazelivshchyna
- (Konotops’ka Mis’krada) Botsmaniv
- (Konotops’ka Mis’krada) Bezkrovne
- (Shostkyns’ka Mis’krada) Bohdanka
- (Shostkyns’ka Mis’krada) Buhor
- (Shostkyns’ka Mis’krada) Bobylivka
- (Shostkyns’ka Mis’krada) Budivelne
- (Shostkyns’ka Mis’krada) Budyshche
- (Konotops’ka Mis’krada) Brody
- (Konotops’ka Mis’krada) Bilousivka
- (Konotops’ka Mis’krada) Bolotivka
- (Konotops’ka Mis’krada) Bilozerka
- (Romenskyi Raion) Bizh
- (Romenskyi Raion) Besedivka
- (Romenskyi Raion) Bessarabka
- (Konotops’ka Mis’krada) Bobyne
- (Sumskyi Raion) Bublykove
- (Sumskyi Raion) Bilovyshneve
- (Konotops’ka Mis’krada) Bondari
- (Romenskyi Raion) Brodok
- (Romenskyi Raion) Baba
- (Romenskyi Raion) Berizky