Cross River, Delta, Ebonyi, Edo, Ekiti, Enugu, Gombe, Imo,
Jigawa, Kaduna, Kano, Katsina, Kebbi, Kogi, Kwara, Lagos, Nassarawa,
Niger, Ogun, Ondo, Osun, Oyo, Plateau, Rivers, Sokoto, Taraba, Yobe,
Zamfara

Niue:
none; note - there are no first-order administrative divisions
as defined by the US Government, but there are 14 villages each with
its own village council whose members are elected and serve
three-year terms

Norfolk Island:
none (territory of Australia)

Northern Mariana Islands:
none (commonwealth in political union with
the US); there are no first-order administrative divisions as
defined by the US Government, but there are four municipalities at
the second order; Northern Islands, Rota, Saipan, Tinian

Norway:
19 provinces (fylker, singular - fylke); Akershus,
Aust-Agder, Buskerud, Finnmark, Hedmark, Hordaland, More og Romsdal,
Nordland, Nord-Trondelag, Oppland, Oslo, Ostfold, Rogaland, Sogn og
Fjordane, Sor-Trondelag, Telemark, Troms, Vest-Agder, Vestfold

Oman:
6 regions (mintaqat, singular - mintaqah) and 2 governorates*
(muhafazat, singular - muhafazah) Ad Dakhiliyah, Al Batinah, Al
Wusta, Ash Sharqiyah, Az Zahirah, Masqat, Musandam*, Zufar*; note -
the US Embassy in Oman reports that Masqat is a governorate, but
this has not been confirmed by the US Board of Geographic Names (BGN)

Pakistan:
4 provinces, 1 territory*, and 1 capital territory**;
Balochistan, Federally Administered Tribal Areas*, Islamabad Capital
Territory**, North-West Frontier Province, Punjab, Sindh

note: the Pakistani-administered portion of the disputed Jammu and
Kashmir region includes Azad Kashmir and the Northern Areas

Palau:
18 states; Aimeliik, Airai, Angaur, Hatobohei, Kayangel,
Koror, Melekeok, Ngaraard, Ngarchelong, Ngardmau, Ngatpang,
Ngchesar, Ngeremlengui, Ngiwal, Palau Island, Peleliu, Sonsoral, Tobi

Panama:
9 provinces (provincias, singular - provincia) and one
territory* (comarca); Bocas del Toro, Chiriqui, Cocle, Colon,
Darien, Herrera, Los Santos, Panama, San Blas*, and Veraguas

Papua New Guinea:
20 provinces; Bougainville, Central, Chimbu,
Eastern Highlands, East New Britain, East Sepik, Enga, Gulf, Madang,
Manus, Milne Bay, Morobe, National Capital, New Ireland, Northern,
Sandaun, Southern Highlands, Western, Western Highlands, West New
Britain

Paraguay:
17 departments (departamentos, singular - departamento)