San Pedro Sula is in northern Honduras. It is the second largest city in Honduras after the capital Tegucigalpa. The focus of industry in Honduras, it is mostly a modern city (unlike more picturesque Comayagua, Tegucigalpa, etc). It is a good base for entering the country and visiting other parts, and offers modern amenites. San Pedro Sula is a city that will surprise you with its diversity, culture, and adventure. San Pedro Sula: The city that never sleeps in Honduras.