The Pan-as Falls is located in Barangay Pilar in Calbayog City, Samar Province. More than just a mere natural tourist attraction, the Pan-as Waterfalls is located in the watershed area of Calbayog. It also serves as the primary source of water for the residents of Pilar. If one is to romanticize it, when viewed from the outskirts of Pilar, the flowing water of Pan-as looks like a maiden’s long hair cascading down the side of a high mountain. Pan-as is so high that at some points water that reaches the pool become a mere mist.