| Name | Country | Feature class | Latitude | Longitude | |
|---|---|---|---|---|---|
351  | El Guanábano El Guanabano,El Guanábano,Guanabano | Panama, Herrera Province Parita District > Corregimiento Parita | locality | N 8° 2′ 13'' | W 80° 31′ 29'' |
| 352 | El Gato El Gato,Quebrada Gato | Panama, Ngöbe-Buglé Comarca Müna District > Corregimiento Cerro Puerco | locality | N 8° 19′ 2'' | W 81° 45′ 49'' |
| 353 | El Garrapato El Garrapato,Potrero Abajo | Panama, Veraguas Province Atalaya District > Corregimiento La Montañuela | locality | N 8° 3′ 39'' | W 80° 52′ 3'' |
354  | Lago El Flor Lago El Flor,Lago La Flor | Panama, Veraguas Province | lake | N 8° 24′ 54'' | W 80° 51′ 14'' |
355  | Farallón El Farallon del Chiru,El Farallón del Chirú,Farallon,Farallón,Playa del Farallon,Playa del Farallón | Panama, Coclé Antón District > Corregimiento Río Hato | populated place population 1,967 | N 8° 21′ 23'' | W 80° 8′ 14'' |
| 356 | Entradero  El Entradero,El Entradero Marica,Entradero,ენტრადერო | Panama, Coclé Antón District > Corregimiento San Juan de Dios | populated place population 1,049 | N 8° 34′ 0'' | W 80° 12′ 45'' |
| 357 | El Corozo El Coroso,El Corozo | Panama, Coclé Natá District > Corregimiento Natá | locality | N 8° 19′ 10'' | W 80° 29′ 16'' |
| 358 | El Coco El Coco | Panama, Coclé Penonomé District > Corregimiento El Coco | seat of a third-order administrative division population 1,017 | N 8° 23′ 45'' | W 80° 21′ 16'' |
| 359 | El Cerro El Cerro,Los Cerros | Panama, Los Santos Province Guararé District > Corregimiento El Macano | locality | N 7° 39′ 30'' | W 80° 25′ 24'' |
| 360 | El Cedro El Cedro | Panama, Los Santos Province Macaracas District > Corregimiento El Cedro | populated place | N 7° 46′ 47'' | W 80° 31′ 32'' |
| 361 | El Caño El Cano,El Caño | Panama, Coclé Natá District > Corregimiento El Caño | seat of a third-order administrative division population 1,129 | N 8° 24′ 28'' | W 80° 31′ 2'' |
| 362 | El Cacao Cacao,El Cacao | Panama, Los Santos Province Tonosí District > Corregimiento La Tronosa | populated place | N 7° 30′ 30'' | W 80° 33′ 18'' |
363  | Islas Secas Islas Secas | Panama, Chiriquí Province | islands | N 7° 58′ 34'' | W 82° 2′ 37'' |
| 364 | San Vicente de Bique Bique,San Vicente de Bique,Sitio Viejo | Panama, Panamá Oeste Province Arraiján District > Corregimiento Vista Alegre | section of populated place population 1,784 | N 8° 54′ 57'' | W 79° 40′ 20'' |
| 365 | Santo Domingo Santo Domingo | Panama, Chiriquí Province Bugaba District > Corregimiento Santo Domingo | seat of a third-order administrative division population 1,216 | N 8° 30′ 37'' | W 82° 42′ 49'' |
| 366 | Santo Domingo Santo Domingo | Panama, Los Santos Province Las Tablas District > Corregimiento Santo Domingo | seat of a third-order administrative division population 1,772 | N 7° 44′ 54'' | W 80° 14′ 29'' |
| 367 | Cerro Santiago Cerro Santiago | Panama, Ngöbe-Buglé Comarca Müna District > Corregimiento Peña Blanca | mountain | N 8° 30′ 8'' | W 81° 44′ 36'' |
| 368 | Isla San Telmo Isla San Telmo | Panama, Panamá | island | N 8° 16′ 34'' | W 78° 50′ 42'' |
| 369 | Santa Rosa Santa Rosa | Panama, Colón Colón District > Corregimiento Cristóbal | populated place | N 9° 11′ 5'' | W 79° 39′ 15'' |
| 370 | Santa Marta Santa Marta | Panama, Chiriquí Province Bugaba District > Corregimiento Santa Marta | seat of a third-order administrative division population 1,952 | N 8° 31′ 22'' | W 82° 42′ 4'' |
| 371 | Santa María Santa Maria,Santa María | Panama, Herrera Province Santa María District > Corregimiento Santa María | seat of a second-order administrative division population 1,679 | N 8° 6′ 50'' | W 80° 39′ 52'' |
| 372 | Santa Clara Santa Clara | Panama, Panamá Oeste Province Arraiján District > Corregimiento Santa Clara | seat of a third-order administrative division population 1,410 | N 9° 2′ 1'' | W 79° 45′ 12'' |
| 373 | Santa Clara Santa Clara | Panama, Coclé Antón District > Corregimiento Río Hato | populated place population 597 | N 8° 22′ 56'' | W 80° 6′ 31'' |
| 374 | Santa Ana Arriba Santa Ana Arriba,Tembladera | Panama, Los Santos Province Los Santos District > Corregimiento Santa Ana | seat of a third-order administrative division population 1,025 | N 7° 56′ 4'' | W 80° 21′ 49'' |
| 375 | Santa Ana Santa Ana | Panama, Los Santos Province Guararé District > Corregimiento El Macano | populated place | N 7° 40′ 18'' | W 80° 24′ 58'' |
| 376 | San San Druy Drury,San San,San San Drui,San San Druy,San San Durui | Panama, Bocas del Toro Province Changuinola District > El Teribe | populated place population 432 | N 9° 25′ 58'' | W 82° 41′ 22'' |
| 377 | San San Druy San San Druy,San San Durui | Panama, Bocas del Toro Province Changuinola District > El Teribe | locality | N 9° 26′ 31'' | W 82° 40′ 49'' |
| 378 | San Lorenzo San Lorenzo | Panama, Chiriquí Province San Lorenzo District > Corregimiento San Lorenzo | seat of a third-order administrative division population 1,025 | N 8° 18′ 33'' | W 82° 6′ 9'' |
| 379 | San Jose Island Isla San Jose,Isla San José,SIC,San Jose Island | Panama, Panamá Balboa District > Corregimiento Pedro González | island | N 8° 16′ 3'' | W 79° 6′ 31'' |
| 380 | San José San Jose,San José | Panama, Panamá Oeste Province San Carlos District > Corregimiento San José | seat of a third-order administrative division population 1,444 | N 8° 32′ 7'' | W 79° 55′ 24'' |
| 381 | San Francisco San Francisco,San Francisquito | Panama, Panamá Balboa District > Corregimiento San Miguel | locality | N 8° 27′ 41'' | W 78° 55′ 33'' |
| 382 | San Francisco San Francisco | Panama, Veraguas Province San Francisco District > Corregimiento San Francisco | seat of a second-order administrative division population 1,785 | N 8° 14′ 43'' | W 80° 58′ 25'' |
| 383 | San Félix San Felix,San Félix | Panama, Chiriquí Province San Félix District > Corregimiento San Félix | seat of a third-order administrative division population 1,051 | N 8° 17′ 35'' | W 81° 52′ 9'' |
| 384 | San Felipe | Panama, Panamá Panamá District > Corregimiento San Felipe | section of populated place population 3,262 | N 8° 57′ 4'' | W 79° 32′ 14'' |
| 385 | San Andrés San Andreas,San Andres,San Andrés | Panama, Chiriquí Province Bugaba District > Corregimiento San Andrés | seat of a third-order administrative division population 1,152 | N 8° 36′ 7'' | W 82° 43′ 28'' |
| 386 | Cuenca Salud Cuenca Salud,Salud Basin | Panama, Colón | lake | N 9° 10′ 42'' | W 79° 47′ 38'' |
| 387 | Salitre Desembocadura de Salitre,Salitre | Panama, Ngöbe-Buglé Comarca Nole Duima District > Corregimiento Hato Chamí | locality | N 8° 24′ 39'' | W 81° 48′ 8'' |
| 388 | Sal Creek Quebrada Ccader,Salt River | Panama, Bocas del Toro Province Bocas del Toro District > Corregimiento Bastimentos | populated place population 150 | N 9° 18′ 0'' | W 82° 6′ 0'' |
| 389 | Salamanca Salamanca | Panama, Colón Colón District > Corregimiento Salamanca | populated place population 981 | N 9° 20′ 10'' | W 79° 36′ 10'' |
| 390 | Punta Rodríguez Big Bight,Ensenada Grande,Jack Point,Puerto Laurel,Punta Rodriguez,Punta Rodríguez | Panama, Bocas del Toro Province Bocas del Toro District > Tierra Oscura | point | N 9° 14′ 25'' | W 82° 17′ 36'' |
| 391 | Punta Róbalo Punta Robalo,Punta Rovalo,Punta Róbalo | Panama, Bocas del Toro Province Chiriquí Grande District > Corregimiento Punta Róbalo | point | N 9° 2′ 18'' | W 82° 14′ 51'' |
| 392 | Valle de Riscó Risco,Valle de Risco,Valle de Riscó,Valle del Risco | Panama, Bocas del Toro Province Almirante > Valle de Riscó | seat of a third-order administrative division population 1,171 | N 9° 13′ 52'' | W 82° 25′ 46'' |
| 393 | Río Sereno Rio Sereno,Río Sereno,Sereno | Panama, Chiriquí Province Renacimiento District > Corregimiento Río Sereno | seat of a second-order administrative division population 1,368 | N 8° 49′ 10'' | W 82° 51′ 37'' |
| 394 | Río Ostión Rio Ostion,Rio Ostion Afuera,Río Ostión,Río Ostión Afuera | Panama, Panamá Balboa District > Corregimiento San Miguel | locality | N 8° 27′ 30'' | W 78° 53′ 59'' |
| 395 | Río Iglesias Bajos de Iglesia,Bajos de Iglesias,Rio Iglesia,Rio Iglesias,Río Iglesia,Río Iglesias | Panama, Darién Santa Fe > Corregimiento Río Iglesias | populated place | N 8° 23′ 49'' | W 78° 0′ 37'' |
| 396 | Río Grande Rio Grande,Río Grande | Panama, Coclé Penonomé District > Corregimiento Río Grande | seat of a third-order administrative division population 1,070 | N 8° 25′ 54'' | W 80° 29′ 13'' |
| 397 | Gatún Gatun,Gatún,Rio Gatun,Río Gatún | Panama, Colón Colón District > Corregimiento Cristóbal | populated place population 1,553 | N 9° 17′ 20'' | W 79° 46′ 4'' |
| 398 | Río de Jesús Rio de Jesus,Río de Jesús | Panama, Veraguas Province Río de Jesús District > Corregimiento Río de Jesús | seat of a second-order administrative division population 1,060 | N 7° 59′ 2'' | W 81° 9′ 41'' |
| 399 | Río Azúcar Azucar,Azucar Village,Azúcar,Rio Azucar,Río Azúcar,Uargandup | Panama, Guna Yala El Porvenir > Nargana | populated place | N 9° 25′ 51'' | W 78° 37′ 34'' |
| 400 | Río Alejandro Rio Alejandro,Río Alejandro | Panama, Colón Colón District > Corregimiento Puerto Pilón | section of populated place population 3,084 | N 9° 22′ 24'' | W 79° 47′ 20'' |
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