| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| U | city | Cocle | Panama | 8.84 | -80.25 | 830 | 4321 |
| U Abajo | city | Cocle | Panama | 8.85 | -80.30 | 396 | 4321 |
| U Arriba | city | Cocle | Panama | 8.78 | -80.18 | 944 | 4191 |
| U Centro | city | Cocle | Panama | 8.84 | -80.25 | 830 | 4321 |
| Uala | city | Darien | Panama | 8.98 | -78.06 | 396 | 316 |
| Ubigantupo | city | Kuna Yala | Panama | 9.50 | -79.04 | 0 | 560 |
| Ubigantupo | city | Kuna Yala | Panama | 9.45 | -78.90 | 0 | 464 |
| Ubigantupo Mandinga | city | Kuna Yala | Panama | 9.50 | -79.04 | 0 | 560 |
| Ukupsuit | city | Kuna Yala | Panama | 8.73 | -77.55 | 0 | 965 |
| Ule | city | Chiriqui | Panama | 8.13 | -81.70 | 164 | 1976 |
| Ule | city | Chiriqui | Panama | 8.19 | -81.61 | 1184 | 2671 |
| Ullama | city | Colon | Panama | 9.12 | -80.03 | 206 | 1827 |
| Uludukwa | city | Kuna Yala | Panama | 8.74 | -77.54 | 0 | 654 |
| Ulé Abajo | city | Chiriqui | Panama | 8.13 | -81.70 | 164 | 1976 |
| Ulé Arriba | city | Chiriqui | Panama | 8.13 | -81.65 | 1669 | 2531 |
| Una Mila | city | Bocas del Toro | Panama | 9.30 | -82.42 | 108 | 966 |
| Unate | city | Veraguas | Panama | 8.12 | -80.87 | 127 | 8719 |
| Unicito | city | Panama | Panama | 9.24 | -79.00 | 101 | 0 |
| Union Santena | city | Panama | Panama | 8.84 | -78.65 | 144 | 596 |
| Union Tableiro | city | Panama | Panama | 8.84 | -78.64 | 226 | 596 |
| Union de Azuero | city | Panama | Panama | 9.15 | -79.17 | 42 | 7367 |
| Unión Chocó | city | Embera-Wounaan | Panama | 8.10 | -77.61 | 173 | 298 |
| Unión Santeña | city | Cocle | Panama | 8.85 | -80.39 | 830 | 3648 |
| Uní | city | Panama | Panama | 9.23 | -79.02 | 108 | 2394 |
| Uracillo | city | Cocle | Panama | 8.88 | -80.23 | 830 | 4321 |
| Uracillo Abajo | city | Cocle | Panama | 8.95 | -80.18 | 390 | 3861 |
| Uracillo Arriba | city | Cocle | Panama | 8.82 | -80.20 | 830 | 4228 |
| Urbanizacion Azuero | city | Herrera | Panama | 7.88 | -80.54 | 144 | 4605 |
| Urbanizacion Chanis | city | Panama | Panama | 9.02 | -79.48 | 6 | 296795 |
| Urbanizacion San Fernando | city | Panama | Panama | 9.03 | -79.45 | 13 | 205461 |
| Urbanización Quebrada Ancha | city | Colon | Panama | 9.25 | -79.65 | 173 | 43195 |
| Urbanizacíon Quebrancha | city | Colon | Panama | 9.25 | -79.65 | 173 | 43195 |
| Urbs Panamensis | city | Panama | Panama | 8.97 | -79.53 | 0 | 68030 |
| Urgucuta | city | Darien | Panama | 9.00 | -78.06 | 383 | 315 |
| Ustupo | city | Kuna Yala | Panama | 9.45 | -78.57 | 0 | 1894 |
| Ustupo | city | Kuna Yala | Panama | 9.13 | -77.94 | 9 | 840 |
| Ustupo | city | Kuna Yala | Panama | 9.13 | -77.93 | 13 | 837 |
| Ustupo Ogobsucum | city | Kuna Yala | Panama | 9.13 | -77.94 | 9 | 840 |
| Ustupo Ogobsucun | city | Kuna Yala | Panama | 9.13 | -77.93 | 13 | 837 |
| Ustupo Yantupo | city | Kuna Yala | Panama | 9.45 | -78.57 | 0 | 1894 |
| Ustupo Yantupo | city | Kuna Yala | Panama | 9.13 | -77.93 | 3 | 837 |
| Ustupu | city | Kuna Yala | Panama | 9.13 | -77.94 | 9 | 840 |
| Ustupu | city | Kuna Yala | Panama | 9.13 | -77.93 | 13 | 837 |
| Utirá | city | Veraguas | Panama | 7.97 | -81.22 | 226 | 1298 |
| Utivé | city | Panama | Panama | 9.15 | -79.32 | 249 | 43516 |
| Uveral | city | Los Santos | Panama | 7.58 | -80.03 | 3 | 588 |
| Uvero | city | Veraguas | Panama | 7.58 | -81.07 | 131 | 143 |
| Uveros | city | Colon | Panama | 9.55 | -79.10 | 72 | 551 |