341 Ura (Ula) -Niger
342 Urhobo -Delta
343 Utonkong -Benue
344 Uyanga -Cross River
345 Vemgo -Adamawa
346 Verre -Adamawa
347 Vommi -Taraba
348 Wagga -Adamawa
349 Waja -Bauchi
350 Waka -Taraba
351 Warja (Warja) -Jigawa
352 Warji -Bauchi
353 Wula -Adamawa
354 Wurbo -Adamawa
355 Wurkun -Taraba
356 Yache -Cross River
357 Yagba -Kwara
358 Yakurr (Yako) -Cross River
359 Yalla -Benue
360 Yandang -Taraba
361 Yergan (Yergum) -Plateau
362 Yoruba -(Kwara, Lagos, Ogun, Ondo, Oyo, Osun, Ekiti, Kogi)
363 Yott -Taraba
364 Yumu -Niger
365 Yungur -Adamawa
366 Yuom -Plateau
367 Zabara -Niger
368 Zaranda -Bauchi
369 Zarma (Zarmawa) -Kebbi
370 Zayam (Zeam) -Bauchi
371 Zul (Zulawa) -Bauchi
Zents Kunle Sowunmi
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