L
- (Dawei District) Launglon
- (Kawthaung District) Lēmayo
- (Myeik District) Lēlu
- (Myeik District) Leik Thaung
- (Kawthaung District) Leiktaung
- (Kawthaung District) Leikkye
- (Myeik District) Lel Taung Yar
- (Dawei District) Lel Pyin Gyi
- (Myeik District) Lel Hpet
- (Dawei District) Lawt Thaing
- (Dawei District) Lawlechaung
- (Dawei District) Laungminba
- (Kawthaung District) Le-mun
- (Dawei District) Laukchan
- (Dawei District) Lan-thaw-in
- (Kawthaung District) Lanphônngan
- (Kawthaung District) Lampon
- (Myeik District) Lamotpin
- (Myeik District) Lamaingkaw
- (Myeik District) Lakyin
- (Dawei District) Laingra
- (Dawei District) Labapya
- (Dawei District) Laba
- (Myeik District) Liche
- (Kawthaung District) Lwazin
- (Kawthaung District) Lwa-zadon
- (Kawthaung District) Lwazādôn
- (Myeik District) Lutlut
- (Kawthaung District) Lundaung
- (Kawthaung District) Lone Hpaw Nge