Могилёвская губерния
Gomel Governorate was an administrative division (a "guberniya") of the Russian Soviet Federative Socialist Republic from 1919 to 1926. Its capital was Gomel. It was formed from nine uyezds of the abolished Mogilev Governorate, one uyezd of Minsk Governorate and four uyezds of Chernigov Governorate.