B
- (Sumskyi Raion) Bilousivka
- (Sumskyi Raion) Barvinkove
- (Romenskyi Raion) Borozenka
- (Romenskyi Raion) Berezniaky
- (Romenskyi Raion) Borodanove
- (Romenskyi Raion) Bilovodske
- (Romenskyi Raion) Burbyne
- (Romenskyi Raion) Bratske
- (Romenskyi Raion) Buhaivka
- (Romenskyi Raion) Boikove
- (Romenskyi Raion) Bairak
- (Romenskyi Raion) Bukhalove
- (Sumskyi Raion) Barabashivka
- (Okhtyrskiy Rayon) Bidany
- (Okhtyrskiy Rayon) Borzivshchyna
- (Okhtyrskiy Rayon) Bratske
- (Okhtyrskiy Rayon) Boromlia
- Buryn'
- (Sumskyi Raion) Bilopillia