| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Ugesa | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Uhou | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Ukari | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Ukpar | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Ukpute | Rural | Ingohov | Gwer Eat/West | Benue | 971101 |
| Ullaim- Ulam | Rural | Ingohov | Gwer Eat/West | Benue | 971101 |
| Unende | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Usa | Rural | Raav | Gwer Eat/West | Benue | 971103 |
| Yagba | Rural | Mbakpa | Gwer Eat/West | Benue | 971104 |
| Yonov | Rural | Yonov | Gwer Eat/West | Benue | 971105 |
| Yueho | Rural | Mbakpa | Gwer Eat/West | Benue | 971104 |
| Zauka | Rural | Njiriv | Gwer Eat/West | Benue | 971102 |
| Zeku | Rural | Mbakpa | Gwer Eat/West | Benue | 971104 |
