| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Olatchor | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Opipu | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Osina | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Ougumaji | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Owoleyeche | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Uche | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Udenyuwa | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Ukpauku | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Utagba | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Utukpa | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Utukpo | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Wanye | Rural | Western Yala | Bekwara | Cross River | 550106 |
| Yahe | Rural | Western Yala | Bekwara | Cross River | 550106 |
