L
- (Pathein District) Letkhok
- (Labutta District) Leikpôk
- (Hinthada District) Leiktu
- (Pathein District) Leingôn
- (Pathein District) Leingon
- (Hinthada District) Leingon
- (Labutta District) Leinmawgôn
- (Hinthada District) Lēladaung
- (Ma-ubin District) Lelanbin
- (Hinthada District) Lemyethna
- (Myaungmya District) Lugaunggyun
- (Myaungmya District) Letkok
- (Ma-ubin District) Letkokpin
- (Hinthada District) Letkokpin
- (Hinthada District) Letkya
- (Hinthada District) Letpa
- (Myaungmya District) Letpan
- (Pathein District) Letpan
- (Pyapon District) Letpanbin