Montserrat
3 parishes; Saint Anthony, Saint Georges, Saint Peter

Morocco
37 provinces and 2 wilayas*; Agadir, Al Hoceima, Azilal,
Beni Mellal, Ben Slimane, Boulemane, Casablanca*, Chaouen, El
Jadida, El Kelaa des Sraghna, Er Rachidia, Essaouira, Fes, Figuig,
Guelmim, Ifrane, Kenitra, Khemisset, Khenifra, Khouribga, Laayoune,
Larache, Marrakech, Meknes, Nador, Ouarzazate, Oujda, Rabat-Sale*,
Safi, Settat, Sidi Kacem, Tanger, Tan-Tan, Taounate, Taroudannt,
Tata, Taza, Tetouan, Tiznit; three additional provinces of Ad Dakhla
(Oued Eddahab), Boujdour, and Es Smara as well as parts of Tan-Tan
and Laayoune fall within Moroccan-claimed Western Sahara
note: as part of a 1997 decentralization/regionalization law passed
by the legislature 16 new regions (provided below) were created
although full details and scope of the reorganization are limited :
Casablanca, Chaouia-Ourdigha, Doukkala-Abda, Fes-Boulmane,
Gharb-Chrarda-Beni Hssen, Guelmim-Es Smara, Laayoune-Boujdour-Sakia
El Hamra, Marrakech-Tensift-El Haouz, Meknes-Tafilalet, Oriental,
Oued Eddahab-Lagouira, Rabat-Sale-Zemmour-Zaer, Souss-Massa-Draa,
Tadla-Azilal, Tangier-Tetouan, Taza-Al Hoceima-Taounate

Mozambique
10 provinces (provincias, singular - provincia), 1 city*;
Cabo Delgado, Gaza, Inhambane, Manica, Maputo, Maputo City*,
Nampula, Niassa, Sofala, Tete, Zambezia

Namibia
13 regions; Caprivi, Erongo, Hardap, Karas, Khomas, Kunene,
Ohangwena, Okavango, Omaheke, Omusati, Oshana, Oshikoto, Otjozondjupa

Nauru
14 districts; Aiwo, Anabar, Anetan, Anibare, Baiti, Boe,
Buada, Denigomodu, Ewa, Ijuw, Meneng, Nibok, Uaboe, Yaren

Nepal
14 zones (anchal, singular and plural); Bagmati, Bheri,
Dhawalagiri, Gandaki, Janakpur, Karnali, Kosi, Lumbini, Mahakali,
Mechi, Narayani, Rapti, Sagarmatha, Seti

Netherlands
12 provinces (provincies, singular - provincie);
Drenthe, Flevoland, Friesland, Gelderland, Groningen, Limburg,
Noord-Brabant, Noord-Holland, Overijssel, Utrecht, Zeeland,
Zuid-Holland

Netherlands Antilles
none (part of the Kingdom of the Netherlands)
note: each island has its own government

New Caledonia
none (overseas territory of France); there are no
first-order administrative divisions as defined by the US
Government, but there are 3 provinces named Iles Loyaute, Nord, and
Sud

New Zealand
16 regions; Auckland, Bay of Plenty, Canterbury,
Gisborne, Hawke's Bay, Marlborough, Nelson, Northland, Otago,
Southland, Taranaki, Tasman, Waikato, Manawatu-Wanganui, Wellington,
West Coast