| PO Number | Town / Place name | Code |
|---|---|---|
| 100 | Dalmally | |
| 101 | Dalry | |
| 102 | Denny | |
| 103 | Dingwall | |
| 104 | Dornoch | |
| 105 | Dunbeath | |
| 106 | Douglas Dalmellington | |
| 107 | Doune | |
| 108 | Dumfries | |
| 109 | Drimnin | |
| 110 | Dumbarton | |
| 111 | Dunbar | |
| 112 | Dunblane | |
| 113 | Dunfirmline | |
| 114 | Dundee | |
| 115 | Broughty Ferry | |
| 116 | Lochee Drunmore | |
| 117 | Kincaldrum | |
| 118 | Dunkeld | |
| 119 | Dunphail | |
| 120 | Dunning | |
| 121 | Dunoon | |
| 122 | Dunse Duns | |
| 123 | Dunvegan | |
| 124 | Durness | |
| Dunalistair | ||
| 125 | Dunnett | |
| Dunragit | ||
| 126 | Drumnadroicht | |
| 127 | Dysart | |
| 128 | Eaglesham | |
| Ettrick | ||
| 129 | Earlston | |
| Elvanfoot | ||
| 130 | Ecclefechan | |
| 131 | Edinburgh | |
| Edin.-Carlisle Sorting Tender | ||
| Carstairs & Edinr. Sorting Tender | ||
| 132 | Eddlestone | |
| Easdale | ||
| 133 | Elgin | |
| 134 | Ellon | |
| 135 | Elie | |
| 136 | Errol | |
| 137 | Evanton | |
| 138 | Eyemouth Fairlie | |
| 139 | Falkirk | |
| 140 | Falkland Fasnacloich | |
| 141 | Fenwick Forgandenny | |
| 142 | Fettercain | |
| 143 | Fochabers | |
| 144 | Forfar | |
| 145 | Forres | |
| 146 | Fort Augustus | |
| 147 | Fortrose | |
| 148 | Fort William | |
| 149 | Fort George | |
| 150 | Fraserburgh | |
| 151 | Fushie Bridge Fossoway | |
| 152 | Finhaven Finstown | |
| 153 | Farr Greenlaw | |
| 154 | Fyvie | |
| 155 | Galashiels | |
| 156 | Garlieston Garmouth | |
| 157 | Gatehouse | |
| 158 | Girvan | |
| 159 | Glasgow | |
| Glasgow Carlisle Sorting Tender | ||
| Hope St. Glasgow | ||
| 160 | Glenluce | |
| 161 | Grangemouth | |
| 162 | Greenlaw Gairloch | |
| 163 | Greenock | |
| Iona Steamer/Greenock | ||
| Columba Steamer/Greenock | ||
| Iona Steamer | ||
| 164 | Glenlivat Garve | |
| 165 | Glamis Garlieston | |
| 166 | Grantown Grantown on Spey | |
| 167 | Golspie | |
| 168 | Brora | |
| 169 | Gartly | |
| 170 | Glenmorriston | |
| 171 | Haddington | |
| 172 | Hallkirk | |
| 173 | Hamilton | |
| 174 | Hawick | |
| 175 | Helmsdale | |
| 176 | Helensburgh | |
| 177 | Harris | |
| 178 | Huntly | |
| 179 | Holytown Innellan | |
| 180 | Huna Innerleithen | |
| 181 | Inveray | |
| 182 | Inverkeithing | |
| 183 | Inverness | |
| 184 | Inchture | |
| 185 | Invergordon | |
| 186 | Irvine | |
| 187 | Jedburgh | |
| 188 | Johnstone Innerwick | |
| 189 | Invergarry | |
| 190 | Jura Inverkip | |
| 191 | Kinaldie | |
| 192 | Keith | |
| 193 | Kelso | |
| 194 | Keith Hall Invervie | |
| 195 | Kettle Kildonan | |
| 196 | Kenmore Kirkliston | |
| 197 | Kennoway Kilmartin | |
| 198 | Killin | |
| 199 | Kirknewton |