L
- (Sankhuwasabha) Lungsung
- (Sankhuwasabha) Lukimba
- (Sankhuwasabha) Lamagaun
- (Sankhuwasabha) Limbugaun
- (Sankhuwasabha) Limbugaun
- (Sankhuwasabha) Langkhumlang
- (Sankhuwasabha) Lakuwa
- (Udayapur) Lalpatta
- (Solukhumbu) Labda
- (Solukhumbu) Lakhu
- (Solukhumbu) Lap
- (Solukhumbu) Lekhani
- (Solukhumbu) Lhapra
- (Solukhumbu) Lole
- (Solukhumbu) Lenjikharka
- (Solukhumbu) Lelepu
- (Solukhumbu) Lamchomkharka
- (Solukhumbu) Lokchesko
- (Solukhumbu) Luruwa
- (Solukhumbu) Lapcha
- (Solukhumbu) Lumje
- (Solukhumbu) Lapcha
- (Solukhumbu) Lamdonam
- (Solukhumbu) Lipsidung
- (Solukhumbu) Ludowa
- (Solukhumbu) Luchcham
- (Solukhumbu) Lenjikharka
- (Solukhumbu) Leldum
- (Solukhumbu) Liphu
- (Solukhumbu) Lahare