| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Paco | city | Province of Surigao del Norte | Philippines | 9.5861111 | 125.5194444 | 987 | 27659 |
| Pactoy | city | Province of Surigao del Norte | Philippines | 9.7288889 | 125.48 | 62 | 52048 |
| Pagao | city | Province of Surigao del Norte | Philippines | 9.6 | 125.65 | 9 | 17771 |
| Pagao | city | Province of Surigao del Norte | Philippines | 9.8761111 | 126.0669444 | 62 | 15339 |
| Pahutongan | city | Province of Surigao del Norte | Philippines | 9.6316667 | 125.6169444 | 3 | 24080 |
| Pamibihan | city | Province of Surigao del Norte | Philippines | 9.8 | 125.4333333 | 0 | 19896 |
| Pamosaingan | city | Province of Surigao del Norte | Philippines | 9.6494444 | 125.9241667 | 121 | 8234 |
| Pamosiangan | city | Province of Surigao del Norte | Philippines | 9.6494444 | 125.9241667 | 121 | 8234 |
| Pamusaingan | city | Province of Surigao del Norte | Philippines | 9.6494444 | 125.9241667 | 121 | 8234 |
| Panamaon | city | Province of Surigao del Norte | Philippines | 10.4302778 | 125.6136111 | 318 | 2315 |
| Panamauan | city | Province of Surigao del Norte | Philippines | 10.4302778 | 125.6136111 | 318 | 2315 |
| Panatao | city | Province of Surigao del Norte | Philippines | 9.5633333 | 125.7472222 | 22 | 6725 |
| Panhutungan | city | Province of Surigao del Norte | Philippines | 9.6316667 | 125.6169444 | 3 | 24080 |
| Panjotungan | city | Province of Surigao del Norte | Philippines | 9.6316667 | 125.6169444 | 3 | 24080 |
| Panong | city | Province of Surigao del Norte | Philippines | 9.7644444 | 125.4222222 | 52 | 38303 |
| Paotao | city | Province of Surigao del Norte | Philippines | 9.6 | 125.6333333 | 426 | 17771 |
| Patog | city | Province of Surigao del Norte | Philippines | 9.6180556 | 125.5055556 | 954 | 27659 |
| Payala | city | Province of Surigao del Norte | Philippines | 9.8875 | 125.9947222 | 29 | 10015 |
| Payali | city | Province of Surigao del Norte | Philippines | 9.8875 | 125.9947222 | 29 | 10015 |
| Payanosa | city | Province of Surigao del Norte | Philippines | 9.5477778 | 125.4769444 | 141 | 15401 |
| Payapag | city | Province of Surigao del Norte | Philippines | 9.5483333 | 125.6263889 | 65 | 21696 |
| Paynasa | city | Province of Surigao del Norte | Philippines | 9.5477778 | 125.4769444 | 141 | 15401 |
| Pilar | city | Province of Surigao del Norte | Philippines | 9.865 | 126.0994444 | 0 | 18464 |
| Pili | city | Province of Surigao del Norte | Philippines | 9.4447222 | 125.4552778 | 826 | 4198 |
| Pili | city | Province of Surigao del Norte | Philippines | 9.5705556 | 125.6775 | 45 | 13656 |
| Pingaping | city | Province of Surigao del Norte | Philippines | 9.5922222 | 125.5725 | 383 | 30813 |
| Placer | city | Province of Surigao del Norte | Philippines | 9.6541667 | 125.6025 | 3 | 24080 |
| Polangi | city | Province of Surigao del Norte | Philippines | 10.1666667 | 125.65 | 160 | 5275 |
| Poniente | city | Province of Surigao del Norte | Philippines | 9.5505556 | 125.6622222 | 150 | 21696 |
| Pontod | city | Province of Surigao del Norte | Philippines | 9.7536111 | 125.4397222 | 328 | 38303 |
| Puerta Princesa | city | Province of Surigao del Norte | Philippines | 10.1077778 | 125.4836111 | 0 | 4731 |
| Puerto Princesa | city | Province of Surigao del Norte | Philippines | 10.1077778 | 125.4836111 | 0 | 4731 |
| Pungtod | city | Province of Surigao del Norte | Philippines | 9.5255556 | 125.5655556 | 187 | 15777 |
| Punta | city | Province of Surigao del Norte | Philippines | 9.6166667 | 125.6333333 | 3 | 17771 |