L
- (Monywa) Ledi
- (Sagaing District) Ledegale
- (Monywa) Ledaw
- (Yinmabin) Ledama
- (Shwebo District) Lebyingwet
- (Sagaing District) Lèbin
- (Monywa) Lebaw
- (Hkamti District) Layting
- (Hkamti District) Layshi
- (Mawlaik District) Lawtha
- (Hkamti District) Lawngshe
- (Hkamti District) Lawngsawk
- (Hkamti District) Lawngsān Nawkun
- (Hkamti District) Lawngpawng
- (Hkamti District) Lawng-ngaw
- (Hkamti District) Lawngmin
- (Mawlaik District) Lawngkawng
- (Hkamti District) Law Nawyin
- (Hkamti District) Law Nawkun
- (Hkamti District) Laungtauk
- (Shwebo District) Laungshe
- (Kale District) Laungmin
- (Hkamti District) Launghe
- (Kale District) Launggyin
- (Katha District) Launggyaing
- (Kale District) Laungbyit
- (Tamu District) Lata
- (Hkamti District) Lasaung
- (Hkamti District) Lāsān
- (Hkamti District) Lāsām Taklang