P
- (Sumskyi Raion) Ptushka
- (Sumskyi Raion) Patriotivka
- (Sumskyi Raion) Panchenky
- (Okhtyrskiy Rayon) Parkhomivka
- (Okhtyrskiy Rayon) Pershotravneve
- (Okhtyrskiy Rayon) Pervomayskiy
- (Okhtyrskiy Rayon) Polohy
- (Okhtyrskiy Rayon) Pavlenki
- (Okhtyrskiy Rayon) Piatkyne
- (Shostkyns’ka Mis’krada) Potapivka
- (Shostkyns’ka Mis’krada) Perepetnoye
- (Shostkyns’ka Mis’krada) Petrukhom
- (Shostkyns’ka Mis’krada) Pershe Travnia
- (Shostkyns’ka Mis’krada) Polyanka
- (Shostkyns’ka Mis’krada) Pokrovskiy
- (Konotops’ka Mis’krada) Pasika
- (Konotops’ka Mis’krada) Pionerske
- (Konotops’ka Mis’krada) Papkyne
- (Konotops’ka Mis’krada) Prohres
- (Konotops’ka Mis’krada) Pokrovske
- (Shostkyns’ka Mis’krada) Pohrebky
- (Shostkyns’ka Mis’krada) Pryvokzalne
- (Shostkyns’ka Mis’krada) Papirnia
- (Shostkyns’ka Mis’krada) Pershe Travnya
- (Shostkyns’ka Mis’krada) Popivshchyna
- (Shostkyns’ka Mis’krada) Petropavlivska Sloboda
- (Konotops’ka Mis’krada) Pryseimia
- (Konotops’ka Mis’krada) Pytomnyk
- (Konotops’ka Mis’krada) Pryvokzalne
- (Konotops’ka Mis’krada) Pryluzhzhia