The Panhulugan Cliff is located in Basey in Samar Province. Panhulugan Cliff is a high and steep rock formation located directly across Panhulugan Cave I. Down this towering cliff is a narrow curve of the Sohoton River wherein passing bancas are dragged during low tide. The name Panhulugan is from the waray-waray word “hulug” which means to drop from atop. Filipino rebels had used this cliff as an ambush area during the Filipino-American war. It is also located within the Sohoton National Park.