P
- (Sumskyi Raion) Pechyshche
- (Okhtyrskiy Rayon) Pechyny
- (Sumskyi Raion) Pavlivka
- (Sumskyi Raion) Pavlenkove
- (Sumskyi Raion) Pavlenkove
- (Shostkyns’ka Mis’krada) Paliivka
- (Shostkyns’ka Mis’krada) Palashchenkove
- (Shostkyns’ka Mis’krada) Peremoha
- (Shostkyns’ka Mis’krada) Pryvillia
- (Romenskyi Raion) Panasivka
- (Shostkyns’ka Mis’krada) Prohres
- (Sumskyi Raion) Pavlivske
- (Sumskyi Raion) Pronozov
- (Sumskyi Raion) Panfedorovka
- (Sumskyi Raion) Pershe Travnia
- (Sumskyi Raion) Petrovskiy
- (Sumskyi Raion) Pidsullia
- (Sumskyi Raion) Pomirky
- (Romenskyi Raion) Pustovitov
- (Sumskyi Raion) Pashchenkove
- (Sumskyi Raion) Pervomayskiy
- (Sumskyi Raion) Pershe Travnia
- (Sumskyi Raion) Protopopivshchyna
- (Sumskyi Raion) Pershotravnevoye
- (Sumskyi Raion) Padalky
- (Sumskyi Raion) Porfilov
- (Sumskyi Raion) Pashkyne
- (Sumskyi Raion) Peschanaya
- (Sumskyi Raion) Pavliuchky
- (Sumskyi Raion) Proseki