| Name | Country | Feature class | Latitude | Longitude | |
|---|---|---|---|---|---|
301  | Finca Baco Baco,Boca,Boca de Leones,Finca Baco | Panama, Chiriquí Province Barú District > Baco | populated place population 445 | N 8° 21′ 34'' | W 82° 44′ 59'' |
| 302 | Asiento Bonita Asiento Bonita,Asiento Bonito,Las Mendozas,Los Mendozas | Panama, Veraguas Province La Mesa District > Corregimiento La Mesa | populated place | N 8° 13′ 13'' | W 81° 10′ 49'' |
| 303 | Arridup Arridup,Arritupo,Arritupo Numero Dos,Arritupo Número Dos,Isla Iguana | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 29′ 27'' | W 78° 54′ 16'' |
| 304 | Arritupu Arritupo,Arritupo Numero Uno,Arritupo Número Uno,Arritupu,Isla Iguana | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 30′ 4'' | W 79° 1′ 35'' |
| 305 | Arosemena  Arosemena,Quebrada Grande | Panama, Panamá Oeste Province La Chorrera District > Corregimiento Arosemena | seat of a third-order administrative division population 127 | N 8° 58′ 24'' | W 79° 57′ 55'' |
| 306 | Arenas Arenas | Panama, Veraguas Province Mariato District > Corregimiento Arenas | seat of a third-order administrative division population 97 | N 7° 22′ 12'' | W 80° 51′ 34'' |
| 307 | El Quira Aquira,El Quira,La Quebrada del Medio | Panama, Los Santos Province Tonosí District > Corregimiento El Cortezo | populated place | N 7° 28′ 2'' | W 80° 37′ 0'' |
| 308 | Angulón Angulo,Angulon,Angulón,Ángulo | Panama, Veraguas Province Mariato District > Corregimiento Llano de Catival | populated place | N 7° 41′ 28'' | W 80° 58′ 5'' |
| 309 | Ancón Ancon,Ancón,El Ancon,El Ancón,Oleo | Panama, Panamá Taboga District > Corregimiento Taboga | populated place | N 8° 47′ 19'' | W 79° 33′ 1'' |
| 310 | Anachukuna Anachucuna,Anachukuna,Esnasucun,Sukun | Panama, Guna Yala El Porvenir > Corregimiento Tubualá | populated place | N 8° 43′ 55'' | W 77° 32′ 51'' |
| 311 | Altos de Güera Alto de Guera,Alto de Güera,Altos de Guera,Altos de Güera,Los Altos | Panama, Los Santos Province Tonosí District > Corregimiento Altos de Güera | seat of a third-order administrative division | N 7° 31′ 52'' | W 80° 37′ 15'' |
| 312 | Alto los Mirandas Alto Los Miranda,Alto de los Mirandas,Alto los Mirandas | Panama, Chiriquí Province Tolé District > Corregimiento Lajas de Tolé | populated place | N 8° 10′ 0'' | W 81° 37′ 0'' |
| 313 | Alto del Río Alto de Tranquilla,Alto del Rio,Alto del Río,Del Rio,Rio Tranquilla | Panama, Panamá Oeste Province San Carlos District > Corregimiento El Espino | populated place | N 8° 30′ 56'' | W 79° 59′ 28'' |
| 314 | Altos de Martincito Alto Martincito,Alto de Martincito,Altos de Martincito | Panama, Veraguas Province Santiago District > Corregimiento Santiago | populated place | N 8° 4′ 42'' | W 80° 58′ 23'' |
| 315 | Alto El Nance Alto El Nance,Alto del Nance,El Alto Nance | Panama, Veraguas Province Santiago District > Corregimiento Ponuga | populated place | N 7° 55′ 41'' | W 80° 55′ 31'' |
| 316 | Alto del Marañón Alto Maranon,Alto Marañón,Alto del Maranon,Alto del Marañón,El Cortezo | Panama, Coclé Natá District > Corregimiento Capellanía | populated place | N 8° 18′ 0'' | W 80° 36′ 28'' |
| 317 | Alto del Llanón Alto de Llanon,Alto de Llanón,Alto del Llano,Alto del Llanon,Alto del Llanón | Panama, Veraguas Province La Mesa District > Corregimiento Bisvalles | populated place | N 8° 14′ 16'' | W 81° 14′ 56'' |
| 318 | Alto de La Estancia Alto de La Estancia,Cabecera de Sofre | Panama, Coclé Antón District > Corregimiento San Juan de Dios | populated place population 1,081 | N 8° 35′ 32'' | W 80° 10′ 35'' |
| 319 | Garnadera Altamira,Ganadera,Garnadera | Panama, Veraguas Province Las Palmas District > Corregimiento Lolá | populated place population 433 | N 8° 5′ 53'' | W 81° 28′ 59'' |
| 320 | Alfagía Alfagia,Alfagía,Alfajia,Alfajía | Panama, Colón Colón District > Corregimiento Cristóbal | populated place | N 9° 14′ 26'' | W 79° 46′ 37'' |
| 321 | Aidirgandí Aidirgandi,Aidirgandí,Airdirgandi,Airdirgandí,Culebra,Piedra de Amolar | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 21′ 57'' | W 78° 22′ 35'' |
| 322 | El Aguacate Aguacate,El Aguacate,El Aguacate Numero Tres,El Aguacate Número Tres | Panama, Panamá Oeste Province Capira District > Corregimiento La Trinidad | populated place population 83 | N 8° 56′ 18'' | W 79° 59′ 14'' |
| 323 | Agua Blancas Agua Blanca,Agua Blancas,Aguas Blancas | Panama, Coclé Olá District > Corregimiento Olá | populated place | N 8° 28′ 29'' | W 80° 39′ 4'' |
| 324 | Achudup Dummad Achudup Dummad,Achutupo,Achutupo Numero Uno,Achutupo Número Uno,Isla Perro Grande | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 33′ 43'' | W 78° 51′ 54'' |
| 325 | Achuerdup Achoertupo,Achuerdup,Isla Anzuelo | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 29′ 30'' | W 78° 55′ 36'' |
| 326 | Achiote Achiote | Panama, Colón Chagres District > Corregimiento Achiote | seat of a third-order administrative division | N 9° 13′ 20'' | W 80° 1′ 8'' |
| 327 | Las Acequias Acequias Arriba,Las Acequias,Las Acequitas | Panama, Chiriquí Province Dolega District > Corregimiento Potrerillos Abajo | populated place | N 8° 36′ 44'' | W 82° 26′ 40'' |
| 328 | Narbagandup Dummad Naranjo Grande,Naranjos Grandes,Narbagandup Dummad | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 27′ 40'' | W 79° 1′ 33'' |
| 329 | Narbagandup Bipi Naranjo Chico,Naranjos Chicos,Narbagandup Bipi | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 27′ 30'' | W 79° 1′ 17'' |
| 330 | Nance Manzal,Nance,Nanzal | Panama, Ngöbe-Buglé Comarca Müna District > Krua | populated place | N 8° 27′ 25'' | W 81° 32′ 38'' |
| 331 | Murundi Mununi Numero 3,Mununi Numero Tres,Mununí Número 3,Mununí Número Tres,Murundi | Panama, Ngöbe-Buglé Comarca Kankintú District > Corregimiento Piedra Roja | populated place | N 8° 37′ 6'' | W 81° 46′ 29'' |
| 332 | Mortí Boca de Morti,Boca de Mortí,Iquinina,Morti,Morti Abajo,Mortinak,Mortí,Mortí Abajo | Panama, Darién Pinogana District > Kuna de Wargandí | seat of a third-order administrative division population 567 | N 8° 50′ 32'' | W 77° 58′ 31'' |
| 333 | Montevideo Agua Azules,Aguas Azules,Montevideo | Panama, Los Santos Province Tonosí District > Corregimiento El Bebedero | populated place | N 7° 25′ 41'' | W 80° 30′ 47'' |
| 334 | Monte Lirio Monte Lirio | Panama, Chiriquí Province Renacimiento District > Corregimiento Monte Lirio | seat of a third-order administrative division population 715 | N 8° 47′ 35'' | W 82° 49′ 28'' |
| 335 | Monjarás Monjaras,Monjarás | Panama, Veraguas Province Calobre District > Corregimiento Monjarás | seat of a third-order administrative division population 146 | N 8° 22′ 18'' | W 80° 51′ 56'' |
| 336 | Mogue Mogue,Mogué,Moque | Panama, Darién Chepigana District > Corregimiento La Palma | populated place population 397 | N 8° 14′ 27'' | W 78° 9′ 12'' |
| 337 | Mogollón Mogollon,Mogollón | Panama, Los Santos Province Macaracas District > Corregimiento Mogollón | seat of a third-order administrative division population 79 | N 7° 38′ 57'' | W 80° 27′ 25'' |
| 338 | Miramar Miramar | Panama, Colón Santa Isabel District > Corregimiento Miramar | seat of a third-order administrative division population 154 | N 9° 34′ 31'' | W 79° 20′ 8'' |
| 339 | Mindi Dairy Farm Mindi,Mindi Dairy,Mindi Dairy Farm | Panama, Colón Colón District > Corregimiento Cristóbal | populated place | N 9° 18′ 0'' | W 79° 54′ 0'' |
| 340 | Una Mila Milla Numero Uno,Milla Número Uno,Milla Uno,Una Mila | Panama, Bocas del Toro Province Almirante > Almirante (Cabecera) | populated place | N 9° 17′ 48'' | W 82° 24′ 33'' |
| 341 | Milla Nueve Arbol de Caucho,Milla 9,Milla Nueve | Panama, Bocas del Toro Province Changuinola District > La Gloria | populated place | N 9° 22′ 48'' | W 82° 27′ 50'' |
| 342 | Miguel de La Borda Donoso,Miguel de La Borda | Panama, Colón Donoso District > Corregimiento Miguel de la Borda | seat of a second-order administrative division | N 9° 9′ 14'' | W 80° 18′ 21'' |
| 343 | Mendoza Mendoza | Panama, Panamá Oeste Province La Chorrera District > Corregimiento Mendoza | seat of a third-order administrative division population 729 | N 9° 0′ 57'' | W 79° 50′ 54'' |
| 344 | Membrillo Canan,Canán,Membrillo,Membrillo Numero Uno,Membrillo Número Uno | Panama, Emberá Cémaco > Lajas Blancas | populated place | N 8° 38′ 6'' | W 77° 48′ 25'' |
| 345 | Membrillas Membrillal,Membrillar,Membrillas | Panama, Chiriquí Province Alanje District > Corregimiento Guarumal | populated place | N 8° 19′ 1'' | W 82° 33′ 34'' |
| 346 | Mellisa Meliza,Mellisa,Melliza | Panama, Chiriquí Province Barú District > Corregimiento Puerto Armuelles | populated place | N 8° 11′ 27'' | W 82° 52′ 33'' |
| 347 | Media Los Cerros Media Los Cerros,Media los Cerros,Medio de los Cerritos,Medios de los Cerritos | Panama, Coclé Natá District > Corregimiento El Caño | populated place | N 8° 28′ 16'' | W 80° 31′ 24'' |
| 348 | Mariabé Mariabe,Mariabé | Panama, Los Santos Province Pedasí District > Corregimiento Mariabé | seat of a third-order administrative division | N 7° 35′ 0'' | W 80° 3′ 51'' |
| 349 | Margarita Las Margaritas,Margarita,Margarita-Escondido | Panama, Colón Colón District > Corregimiento Cristóbal | seat of a third-order administrative division population 3,302 | N 9° 19′ 33'' | W 79° 53′ 25'' |
| 350 | Maquencal Maguencal,Manquencal,Maquencal | Panama, Veraguas Province Río de Jesús District > Catorce De Noviembre | populated place population 91 | N 7° 57′ 2'' | W 81° 7′ 31'' |
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