L
- (Hpa-an District) Leiktho
- (Kawkareik District) Lar Hlyat
- (Hpa-an District) La Maing Hpyar
- (Hpa-an District) Lamegyi
- (Kawkareik District) Lan Hpar
- (Hpa-an District) Lasaw Auk
- (Hpapun) Lasodo
- (Kawkareik District) Laung Kaing
- (Hpapun) Lawabauk
- (Hpapun) Lolawkhi
- (Hpa-an District) Law Kaw
- (Hpapun) Lethawko
- (Hpa-an District) Letkana
- (Hpa-an District) Let Pan Tan
- (Hpapun) Lewado
- (Hpapun) Limokhi
- (Hpapun) Lipyekhi
- (Hpapun) Loepedo
- (Hpapun) Lohtu
- (Hpapun) Lepokaw
- (Hpapun) Lomati
- (Kawkareik District) Lônhpado
- (Kawkareik District) Lonsi
- (Hpa-an District) Lo Yar Do
- (Hpa-an District) Losalo
- (Hpapun) Lowakodo
- (Hpapun) Lukudo
- (Hpa-an District) Lunbu
- (Hpa-an District) Leko Doka
- (Hpa-an District) Leik Tho Kyaung Kone