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

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 Province des Iles,
Province Nord, and Province Sud

New Zealand
16 regions and 1 territory*; Auckland, Bay of Plenty,
Canterbury, Chatham Islands*, Gisborne, Hawke's Bay,
Manawatu-Wanganui, Marlborough, Nelson, Northland, Otago, Southland,
Taranaki, Tasman, Waikato, Wellington, West Coast

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

Niger
8 regions (regions, singular - region) includes 1 capital
district* (communite urbaine); Agadez, Diffa, Dosso, Maradi,
Niamey*, Tahoua, Tillaberi, Zinder

Nigeria
36 states and 1 territory*; Abia, Adamawa, Akwa Ibom,
Anambra, Bauchi, Bayelsa, Benue, Borno, Cross River, Delta, Ebonyi,
Edo, Ekiti, Enugu, Federal Capital Territory*, 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 counties (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