L
- (Kawkareik District) Ledawgyi
- (Hpapun) Lawkado
- (Hpapun) Lawkawti
- (Kawkareik District) Lawli
- (Hpapun) Law Pa Lar Hta
- (Hpapun) Lawpodo
- (Hpapun) Lawwakodo
- (Hpa-an District) La San
- (Hpapun) Lechalaw
- (Hpa-an District) Ledaing
- (Kawkareik District) Let War Seik
- (Hpa-an District) Lehkawhte
- (Kawkareik District) Lehpahto
- (Hpapun) Lehpohta
- (Hpapun) Lehta
- (Hpapun) Leibawkhi Sakan
- (Hpapun) Leibawmi
- (Hpapun) Leikawdo
- (Hpa-an District) Leikpyagale
- (Hpa-an District) Leikpyagyi
- (Hpa-an District) Lakyokawthi
- (Hpapun) Lakawkodo
- (Hpa-an District) Lakuhta
- (Kawkareik District) Laba
- (Hpapun) Labawdo
- (Hpapun) Labwekhi
- (Hpapun) Lakawdo
- (Hpapun) Lakawdo
- (Hpa-an District) Let Khat
- (Hpapun) Lakyawpa