L (Rukum) Lingur (Rukum) Lagar (Rukum) Lasune (Rukum) Lasune (Rukum) Labankharka (Baitadi) Likhadi (Rukum) Lampata (Rukum) Laiya (Achham) Loli (Rukum) Lekh Syamje (Baitadi) Lekam (Rukum) Lagim (Rukum) Lamachaur (Rukum) Lotgaira (Rukum) Lirekot (Rukum) Lamadanda (Rukum) Leurebari (Rukum) Lachhikot (Rukum) Lakhudanda (Baitadi) LImari (Rukum) Lungchhung (Rukum) Laye (Rukum) Lwate (Rukum) Lamduwali (Rukum) Labrukholagaun (Rukum) Lamadanda (Rukum) Lait (Rukum) Lukumgaun (Rukum) Lamakyang (Rukum) Labang 27 28 29 30 31