L
- (Kyaunkpyu District) Lamuchaing
- (Maungdaw District) Laungbok
- (Kyaunkpyu District) Laungbu
- (Kyaunkpyu District) Laungchaung
- (Sittwe District) Laungchaung
- (Mrauk-U) Laungdarit
- (Kyaunkpyu District) Laungdaung
- (Kyaunkpyu District) Lôn-ywa
- (Thandwe District) Letyagyin
- (Thandwe District) Lindi
- (Mrauk-U) Lingweywa
- (Thandwe District) Linmudaung
- (Thandwe District) Lintha
- (Mrauk-U) Loi-ye
- (Kyaunkpyu District) Lôk-ywa
- (Thandwe District) Lontha
- (Kyaunkpyu District) Lonton
- (Maungdaw District) Letyagyaung
- (Sittwe District) Lukeywa
- (Sittwe District) Lun-u
- (Mrauk-U) Lunzin
- (Maungdaw District) Lwangyaung
- (Mrauk-U) Lwegan
- (Sittwe District) Lwetaung
- (Mrauk-U) Lweywan
- (Mrauk-U) Lwezaw
- (Sittwe District) Letpanbya
- (Kyaunkpyu District) Letkwadwa
- (Mrauk-U) Letma
- (Kyaunkpyu District) Letmabyin