| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Pūbūlah | city | Muhafazat Dahuk | Iraq | 36.9783333 | 43.7458333 | 3464 | 5559 |
| Pūchal | city | Muhafazat Arbil | Iraq | 36.9333333 | 44.7166667 | 5597 | 8659 |
| Pūka-i Khwārū | city | Muhafazat as Sulaymaniyah | Iraq | 36.2305556 | 44.7508333 | 1788 | 9608 |
| Pūka-i Zhūrū | city | Muhafazat as Sulaymaniyah | Iraq | 36.2369444 | 44.7475 | 1788 | 9480 |
| Pūkah | city | Muhafazat as Sulaymaniyah | Iraq | 34.7863889 | 45.2338889 | 1492 | 8714 |
| Pūngīnah | city | Muhafazat Arbil | Iraq | 36.1372222 | 44.1844444 | 2089 | 8747 |
| Pūngīnah | city | Muhafazat Arbil | Iraq | 36.3283333 | 44.4291667 | 3244 | 8729 |
| Pūnkinah | city | Muhafazat Arbil | Iraq | 35.6161111 | 43.6902778 | 721 | 8777 |
| Pūqa | city | Muhafazat as Sulaymaniyah | Iraq | 34.7863889 | 45.2338889 | 1492 | 8714 |
| Pūshin | city | Muhafazat as Sulaymaniyah | Iraq | 35.5122222 | 45.6088889 | 3753 | 9742 |