Samal, San
Carlos (in Negros Occidental), San Carlos (in Pangasinan), San
Fernando (in La Union), San Fernando (in Pampanga), San Jose, San
Jose del Monte, San Pablo, Santa Rosa, Santiago, Silay, Sipalay,
Sorsogon, Surigao, Tabaco, Tacloban, Tacurong, Tagaytay, Tagbilaran,
Taguig, Tagum, Talisay (in Cebu), Talisay (in Negros Oriental),
Tanauan, Tangub, Tanjay, Tarlac, Toledo, Tuguegarao, Trece Martires,
Urdaneta, Valencia, Valenzuela, Victorias, Vigan, Zamboanga

Pitcairn Islands
none (overseas territory of the UK)

Poland
16 provinces (wojewodztwa, singular - wojewodztwo);
Dolnoslaskie wojewodztwo, Kujawsko-Pomorskie wojewodztwo, Lodzkie
wojewodztwo, Lubelskie wojewodztwo, Lubuskie wojewodztwo,
Malopolskie wojewodztwo, Mazowieckie wojewodztwo, Opolskie
wojewodztwo, Podkarpackie wojewodztwo, Podlaskie wojewodztwo,
Pomorskie wojewodztwo, Slaskie wojewodztwo, Swietokrzyskie
wojewodztwo, Warminsko-Mazurskie wojewodztwo, Wielkopolskie
wojewodztwo, Zachodniopomorskie wojewodztwo

Portugal
18 districts (distritos, singular - distrito) and 2
autonomous regions* (regioes autonomas, singular - regiao autonoma);
Aveiro, Acores (Azores)*, Beja, Braga, Braganca, Castelo Branco,
Coimbra, Evora, Faro, Guarda, Leiria, Lisboa, Madeira*, Portalegre,
Porto, Santarem, Setubal, Viana do Castelo, Vila Real, Viseu

Puerto Rico
none (territory of the US with commonwealth status);
there are no first-order administrative divisions as defined by the
US Government, but there are 78 municipalities (municipios, singular
- municipio) at the second order; Adjuntas, Aguada, Aguadilla, Aguas
Buenas, Aibonito, Anasco, Arecibo, Arroyo, Barceloneta,
Barranquitas, Bayamon, Cabo Rojo, Caguas, Camuy, Canovanas,
Carolina, Catano, Cayey, Ceiba, Ciales, Cidra, Coamo, Comerio,
Corozal, Culebra, Dorado, Fajardo, Florida, Guanica, Guayama,
Guayanilla, Guaynabo, Gurabo, Hatillo, Hormigueros, Humacao,
Isabela, Jayuya, Juana Diaz, Juncos, Lajas, Lares, Las Marias, Las
Piedras, Loiza, Luquillo, Manati, Maricao, Maunabo, Mayaguez, Moca,
Morovis, Naguabo, Naranjito, Orocovis, Patillas, Penuelas, Ponce,
Quebradillas, Rincon, Rio Grande, Sabana Grande, Salinas, San
German, San Juan, San Lorenzo, San Sebastian, Santa Isabel, Toa
Alta, Toa Baja, Trujillo Alto, Utuado, Vega Alta, Vega Baja,
Vieques, Villalba, Yabucoa, Yauco

Qatar
10 municipalities (baladiyat, singular - baladiyah); Ad