L
- (Bhamo District) Lwetauk
- (Bhamo District) Lweje
- (Myitkyinā District) Luwi
- (Bhamo District) Lu-su
- (Myitkyinā District) Lupmatkawng
- (Putao District) Lungsawt
- (Myitkyinā District) Lungpyen
- (Putao District) Lungpawng
- (Putao District) Lungkying
- (Myitkyinā District) Lungjun
- (Putao District) Lungjawt
- (Bhamo District) Lungja Mānmau
- (Mohnyin District) Lungjahkyet
- (Bhamo District) Lungja
- (Bhamo District) Lungja
- (Bhamo District) Lungiung
- (Bhamo District) Lunghpa
- (Bhamo District) Lung Hkat
- (Putao District) Lungbiadam
- (Myitkyinā District) Lunga
- (Myitkyinā District) Lukyi
- (Myitkyinā District) Luksing
- (Myitkyinā District) Luksang
- (Myitkyinā District) Lukpwi
- (Myitkyinā District) Luklung Ga
- (Myitkyinā District) Luhtawng
- (Myitkyinā District) Luhtawng
- (Bhamo District) Luhkwi
- (Myitkyinā District) Luchang
- (Putao District) Lower Bazul