Belgium and Bulgaria
Belgium and Belarus.
Six counties in Michigan begin with the letter B. They are Baraga, Barry, Bay, Benzie, Berrien and Branch counties.
In Ireland there are no counties that start with the letter B. In other countries that have counties, there are ones that begin with B, like Berkshire and Buckinghamshire in England. There would be many counties in America that begin with B. The same could be said of many countries.
Bronx County and Broome County are two counties in New York State.
Some European countries that start with the letter B are:BelgiumBelarusBulgariaBosnia and Herzegovina
Belarus, Bosnia and Herzegovina, Belgium and Bulgaria are countries in Europe. They begin with the letter B.
Belgium and Bulgaria.
Bailey, Bandera, Bastrop, Baylor, Bee, Bell, Bexar, Bowie and Brown are counties in Texas.
Two European countries that begin the letter "B" are Belgium and Bulgaria. Belgium is next to France and Germany, and Bulgaria is South of Romania, and North of Greece.
Belgium, Bulgaria. There are others, but your question asks for two.
Lockport is a city in New York State. Livingston and Lewis are counties in New York State.