This article discusses the administrative divisions of the Kingdom of Romania between 1941 and 1944. As a result of the Soviet occupation of Bessarabia and Northern Bukovina (28 June-4 July 1940), Second Vienna Award (30 August 1940) and the Treaty of Craiova (7 September 1940), territories that had previously been part of Romania were lost to the Soviet Union, Hungary and Bulgaria respectively. By September 1940 the administrative system set up in 1938 based on 'ținuturi' (regions) was disbanded and the former counties (județe) were reintroduced.