Sapulut
The proposed new highway connecting Sapulut and Kalabakan in the Tawau Division is expected to be completed in mid-2007 , and when completed will make road travel between Kota Kinabalu and Tawau easier and faster . 
<triplet> Kalabakan <subj> Tawau Division <obj> located in the administrative territorial entity <triplet> Tawau <subj> Tawau Division <obj> located in the administrative territorial entity