L
- (Panchthar) Lasune
- (Panchthar) Lamidanda
- (Panchthar) Laptenpati Bhanjyang
- (Panchthar) Lokse
- (Panchthar) Likhuregaun
- (Panchthar) Laimba
- (Panchthar) Loripa
- (Panchthar) Limbugaun
- (Panchthar) Lungchokthawa
- (Panchthar) Luwaphu
- (Panchthar) Lumdekha
- (Sankhuwasabha) Lingling
- (Sankhuwasabha) Lamichaur
- (Sankhuwasabha) Lasa
- (Sankhuwasabha) Lingam
- (Sankhuwasabha) Lebrang
- (Sankhuwasabha) Lebrang
- (Sankhuwasabha) Lapse
- (Sankhuwasabha) Lingam
- (Sankhuwasabha) Lokepangma
- (Sankhuwasabha) Leluwa
- (Sankhuwasabha) Lapse
- (Sankhuwasabha) Lyaring
- (Sankhuwasabha) Lyaring
- (Sankhuwasabha) Lohakot
- (Sankhuwasabha) Luwakot
- (Sankhuwasabha) Limdumsa
- (Sankhuwasabha) Loktam
- (Sankhuwasabha) Lampokharidanda
- (Sankhuwasabha) Lumbang