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- (Victoria County) Longley
- (Northumberland County) Lagacéville
- (Northumberland County) Little Bartibog
- (Northumberland County) Lower Newcastle
- (Northumberland County) Loggieville
- (Northumberland County) Little Branch
- (Northumberland County) Lower Napan
- (Northumberland County) Loggie Lodge
- (Restigouche) Lac-des-Lys
- (Restigouche) Lapointe Settlement
- (Restigouche) Limerick
- (Victoria County) Lower Portage
- (Victoria County) Lerwick
- (Victoria County) Lake Edward
- (Victoria County) Licford
- (Victoria County) Linton Corner
- (Northumberland County) Lumsden Road
- (Victoria County) Lower Anfield
- (Victoria County) Lower Kintore
- (York County) Limekiln
- (York County) Lower Caverhill
- (York County) Lower Hainesville
- (Charlotte County) Long Island
- (Sunbury County) Lakeville Corner
- (Charlotte County) Lamberts Cove
- (Charlotte County) Little Island
- (Charlotte County) Long Island
- (Kings County) Long Island
- (Charlotte County) Low Duck Island
- (Gaspésie-Îles-de-la-Madeleine) Listuguj