Nicaragua
15 departments (departamentos, singular - departamento)
and 2 autonomous regions* (regiones autonomistas, singular - region
autonomista); Atlantico Norte*, Atlantico Sur*, Boaco, Carazo,
Chinandega, Chontales, Esteli, Granada, Jinotega, Leon, Madriz,
Managua, Masaya, Matagalpa, Nueva Segovia, Rio San Juan, Rivas

Niger
7 departments (departements, singular - departement) and 1
capital district* (capitale district); Agadez, Diffa, Dosso, Maradi,
Niamey*, Tahoua, Tillaberi, Zinder

Nigeria
36 states and 1 territory*; Abia, Abuja Federal Capital
Territory*, Adamawa, Akwa Ibom, Anambra, Bauchi, Bayelsa, Benue,
Borno, Cross River, Delta, Ebonyi, Edo, Ekiti, Enugu, Gombe, Imo,
Jigawa, Kaduna, Kano, Katsina, Kebbi, Kogi, Kwara, Lagos, Nassarawa,
Niger, Ogun, Ondo, Osun, Oyo, Plateau, Rivers, Sokoto, Taraba, Yobe,
Zamfara

Niue
none; note - there are no first-order administrative divisions
as defined by the US Government, but there are 14 villages at the
second order

Norfolk Island
none (territory of Australia)

Northern Mariana Islands
none (commonwealth in political union with
the US); there are no first-order administrative divisions as
defined by the US Government, but there are four municipalities at
the second order; Northern Islands, Rota, Saipan, Tinian

Norway
19 provinces (fylker, singular - fylke); Akershus,
Aust-Agder, Buskerud, Finnmark, Hedmark, Hordaland, More og Romsdal,
Nordland, Nord-Trondelag, Oppland, Oslo, Ostfold, Rogaland, Sogn og
Fjordane, Sor-Trondelag, Telemark, Troms, Vest-Agder, Vestfold

Oman
6 regions (mintaqat, singular - mintaqah) and 2 governorates*
(muhafazat, singular - muhafazah) Ad Dakhiliyah, Al Batinah, Al
Wusta, Ash Sharqiyah, Az Zahirah, Masqat, Musandam*, Zufar*; note -
the US Embassy in Oman reports that Masqat is a governorate, but
this has not been confirmed by the US Board on Geographic Names (BGN)

Pakistan
4 provinces, 1 territory*, and 1 capital territory**;
Balochistan, Federally Administered Tribal Areas*, Islamabad Capital
Territory**, North-West Frontier Province, Punjab, Sindh
note: the Pakistani-administered portion of the disputed Jammu and
Kashmir region includes Azad Kashmir and the Northern Areas

Palau
16 states; Aimeliik, Airai, Angaur, Hatobohei, Kayangel,
Koror, Melekeok, Ngaraard, Ngarchelong, Ngardmau, Ngatpang,
Ngchesar, Ngeremlengui, Ngiwal, Peleliu, Sonsoral