L (Lashio District) Loi-hkam (Mandalay District) Lezu (Katha District) Lewaing (Mu Se District) Lingleng (Kyaukme District) Loi-hkam (Minbu District) Lezwe (Taungoo District) Lèwainggyi (Mu Se District) Linglom (Kyaukme District) Lihsaw (Lashio District) Loi-hkam (Falam) Lianhna (Nay Pyi Taw (South)) Lewe (Hkamti District) Lingnuk Nok (Kyaukme District) Lihsaw (Lashio District) Loi-hkam (Falam) Lianrih (Magway District) Leya (Mu Se District) Li-hsaw (Langhko District) Lingpwa (Lashio District) Loi-hkam (Putao District) Liburlap (Nyaung-U District) Leya (Loikaw District) Likku-in (Kyaukme District) Lingtao (Kyaukme District) Loi-hkam (Nyaung-U District) Lel Yar (Myeik District) Liche (Myeik District) Likwi (Mindat) Lingtui (Kyaukme District) Loihkamhaung 40 41 42 43 44