Uruguay:
19 departments (departamentos, singular - departamento);
Artigas, Canelones, Cerro Largo, Colonia, Durazno, Flores, Florida,
Lavalleja, Maldonado, Montevideo, Paysandu, Rio Negro, Rivera,
Rocha, Salto, San Jose, Soriano, Tacuarembo, Treinta y Tres

Uzbekistan:
12 wiloyatlar (singular - wiloyat), 1 autonomous
republic* (respublikasi), and 1 city** (shahri); Andijon Wiloyati,
Bukhoro Wiloyati, Farghona Wiloyati, Jizzakh Wiloyati, Khorazm
Wiloyati (Urganch), Namangan Wiloyati, Nawoiy Wiloyati, Qashqadaryo
Wiloyati (Qarshi), Qoraqalpoghiston* (Nukus), Samarqand Wiloyati,
Sirdaryo Wiloyati (Guliston), Surkhondaryo Wiloyati (Termiz),
Toshkent Shahri**, Toshkent Wiloyati

note: administrative divisions have the same names as their administrative centers (exceptions have the administrative center name following in parentheses)

Vanuatu:
6 provinces; Malampa, Penama, Sanma, Shefa, Tafea, Torba

Venezuela:
23 states (estados, singular - estado),1 federal
district* (distrito federal), and 1 federal dependency**
(dependencia federal); Amazonas, Anzoategui, Apure, Aragua, Barinas,
Bolivar, Carabobo, Cojedes, Delta Amacuro, Dependencias Federales**,
Distrito Federal*, Falcon, Guarico, Lara, Merida, Miranda, Monagas,
Nueva Esparta, Portuguesa, Sucre, Tachira, Trujillo, Vargas,
Yaracuy, Zulia

note: the federal dependency consists of 11 federally controlled
island groups with a total of 72 individual islands

Vietnam:
58 provinces (tinh, singular and plural), 3 municipalities*
(thu do, singular and plural); An Giang, Bac Giang, Bac Kan, Bac
Lieu, Bac Ninh, Ba Ria-Vung Tau, Ben Tre, Binh Dinh, Binh Duong,
Binh Phuoc, Binh Thuan, Ca Mau, Can Tho, Cao Bang, Dac Lak, Da Nang,
Dong Nai, Dong Thap, Gia Lai, Ha Giang, Hai Duong, Hai Phong*, Ha
Nam, Ha Noi*, Ha Tay, Ha Tinh, Hoa Binh, Ho Chi Minh*, Hung Yen,
Khanh Hoa, Kien Giang, Kon Tum, Lai Chau, Lam Dong, Lang Son, Lao
Cai, Long An, Nam Dinh, Nghe An, Ninh Binh, Ninh Thuan, Phu Tho, Phu
Yen, Quang Binh, Quang Nam, Quang Ngai, Quang Ninh, Quang Tri, Soc
Trang, Son La, Tay Ninh, Thai Binh, Thai Nguyen, Thanh Hoa, Thua
Thien-Hue, Tien Giang, Tra Vinh, Tuyen Quang, Vinh Long, Vinh Phuc,
Yen Bai

Virgin Islands:
none (territory of the US); there are no first-order
administrative divisions as defined by the US Government, but there
are three islands at the second order; Saint Croix, Saint John,
Saint Thomas

Wallis and Futuna:
none (overseas territory of France); there are no
first-order administrative divisions as defined by the US
Government, but there are three kingdoms named Alo, Sigave, Wallis

Western Sahara:
none (under de facto control of Morocco)