L
- (Kyaukse District) Lan Gwa
- (Myingyan District) Lanlegwa
- (Yamethin District) Lanzon
- (Pyin Oo Lwin District) Laung Sin
- (Nyaung-U District) Lebin
- (Meiktila District) Lel Byar
- (Pyin Oo Lwin District) Lel Pyaung Pyan
- (Kyaukse District) Let Pan Pin
- (Meiktila District) Ledagaung
- (Myingyan District) Lay Tan
- (Meiktila District) Ledaunggan
- (Meiktila District) Le Taw
- (Pyin Oo Lwin District) Ledet
- (Nyaung-U District) Legan
- (Meiktila District) Lel Khaung
- (Nyaung-U District) Legwa
- (Myingyan District) Legwetkyi
- (Myingyan District) Legyaing
- (Nyaung-U District) Legyi
- (Myingyan District) Lone Taw
- (Nyaung-U District) Lel Yar
- (Pyin Oo Lwin District) Leywa
- (Myingyan District) Lay Ywar Son
- (Myingyan District) Lay Ywar Son
- (Pyin Oo Lwin District) Lezawchaunggyi
- (Kyaukse District) Lay Se Kone
- (Mandalay District) Lezu
- (Kyaukse District) Lin Zwe
- (Pyin Oo Lwin District) Loihsawchaung
- (Pyin Oo Lwin District) Loikalom