P
- (Province of Surigao del Sur) Palo Alto
- (Province of Surigao del Sur) Panwas Islands
- (Province of Surigao del Norte) Panong
- (Province of Surigao del Sur) Panirongan Island
- (Province of Surigao del Sur) Panirongan
- (Province of Agusan del Norte) Paningtao
- (Province of Surigao del Norte) Pahutongan
- (Province of Surigao del Sur) Pangdanan
- (Province of Agusan del Norte) Panaytayon
- (Province of Surigao del Norte) Panatao
- (Dinagat Islands) Panama-on
- (Province of Surigao del Norte) Pamosaingan
- (Province of Surigao del Norte) Pamibihan
- (Province of Surigao del Sur) Pamaypayan
- (Province of Surigao del Norte) Puyo Islend
- (Province of Surigao del Sur) Pagtilaan
- (Province of Surigao del Norte) Pagbasayan Islet
- (Province of Agusan del Sur) Pagatpatan
- (Province of Surigao del Norte) Pagao
- (Province of Surigao del Norte) Pagao
- (Province of Surigao del Norte) Pactoy
- (Province of Surigao del Norte) Paco
- (Province of Agusan del Norte) Polihan
- (Province of Agusan del Norte) Pitogo
- (Dinagat Islands) Pagtabanon
- (Province of Surigao del Norte) Patag
- (Province of Surigao del Norte) Pananay-an
- (Province of Surigao del Norte) Paoy
- (Province of Agusan del Norte) Patigan
- (Province of Surigao del Sur) Puyu Island