L
- (Katha District) Lwin-u
- (Katha District) Lwingyi
- (Katha District) Lwin-gyi
- (Katha District) Lwegyaung
- (Hkamti District) Lungri
- (Hkamti District) Lungpo
- (Hkamti District) Lungpauk Ra
- (Hkamti District) Lunglawng Ga
- (Hkamti District) Lunghkai
- (Hkamti District) Lulum Nok
- (Hkamti District) Longta Hi
- (Hkamti District) Longku
- (Shwebo District) Londaw
- (Hkamti District) Lomrāng Ga
- (Hkamti District) Lokai
- (Hkamti District) Lohpong
- (Hkamti District) Lītu Ra
- (Yinmabin) Linzagyet
- (Sagaing District) Linyin
- (Mawlaik District) Linti
- (Mawlaik District) Linpha
- (Mawlaik District) Linmu
- (Kale District) Linlu
- (Hkamti District) Linhpa
- (Hkamti District) Lingnuk Nok
- (Sagaing District) Lindalu
- (Shwebo District) Linda-an
- (Shwebo District) Linbyu
- (Yinmabin) Linbonye
- (Monywa) Lèzin