P
- (Shostkyns’ka Mis’krada) Polesskoye
- (Shostkyns’ka Mis’krada) Pobeda
- (Sumskyi Raion) Prokhody
- (Konotops’ka Mis’krada) Pershotravneve
- (Romenskyi Raion) Pobyvanka
- (Konotops’ka Mis’krada) Pocheptsi
- (Romenskyi Raion) Pustoviitivka
- (Shostkyns’ka Mis’krada) Pustohorod
- (Sumskyi Raion) Pushkarnoye
- (Sumskyi Raion) Pushkarivka
- (Shostkyns’ka Mis’krada) Prudyshche
- (Sumskyi Raion) Prorub’
- (Sumskyi Raion) Promin’
- (Sumskyi Raion) Prokorevich
- (Sumskyi Raion) Prystailove
- (Sumskyi Raion) Pryshyb
- (Okhtyrskiy Rayon) Pozhnia
- (Sumskyi Raion) Postolne
- (Sumskyi Raion) Porozok
- (Shostkyns’ka Mis’krada) Porokhon
- (Konotops’ka Mis’krada) Popivka
- (Sumskyi Raion) Popovka
- (Okhtyrskiy Rayon) Popivka
- (Konotops’ka Mis’krada) Popova
- (Okhtyrskiy Rayon) Poliane
- (Konotops’ka Mis’krada) Poltavka
- (Shostkyns’ka Mis’krada) Poloshky
- (Sumskyi Raion) Pokrovka
- (Konotops’ka Mis’krada) Pogorychi
- (Konotops’ka Mis’krada) Pohorilivka