L
- (Kyaunkpyu District) Leikkyi
- (Thandwe District) Launggyo
- (Kyaunkpyu District) Law
- (Kyaunkpyu District) Lawde
- (Kyaunkpyu District) Lawngrit
- (Kyaunkpyu District) Law-ywa
- (Kyaunkpyu District) Lebôngyauk
- (Mrauk-U) Ledu
- (Mrauk-U) Ledu
- (Kyaunkpyu District) Leikkamaw
- (Sittwe District) Launggretsa
- (Mrauk-U) Leikma
- (Mrauk-U) Leiksinbyin
- (Kyaunkpyu District) Leiktaung
- (Kyaunkpyu District) Lelon
- (Mrauk-U) Lenyindaung
- (Mrauk-U) Lenyintha
- (Mrauk-U) Letka
- (Kyaunkpyu District) Letkattaung
- (Kyaunkpyu District) Lamanchaung
- (Maungdaw District) Leppan
- (Maungdaw District) Letpwegy
- (Maungdaw District) Leikral
- (Mrauk-U) Lagaungchaung
- (Sittwe District) Lahagyi
- (Kyaunkpyu District) Lahe
- (Kyaunkpyu District) Lahe
- (Mrauk-U) Lailaw
- (Mrauk-U) Letkokpinyin
- (Thandwe District) Lāmu