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- (Amathole District Municipality) Lenye
- (Chris Hani District Municipality) Lower Mcambalala
- (Chris Hani District Municipality) Lyngdal
- (Joe Gqabi District Municipality) Lyndhurst
- (OR Tambo District Municipality) Lwandlana
- (OR Tambo District Municipality) Lwandlana
- (OR Tambo District Municipality) Lwandlana
- (OR Tambo District Municipality) Lwandile
- (OR Tambo District Municipality) Luzupu
- (Joe Gqabi District Municipality) Luzi
- (Alfred Nzo District Municipality) Luyengweni
- (Alfred Nzo District Municipality) Luxwesa
- (Amathole District Municipality) Luxhomo
- (Chris Hani District Municipality) Luxeni
- (OR Tambo District Municipality) Luxeni
- (Chris Hani District Municipality) Luxeni
- (Alfred Nzo District Municipality) Luxeni
- (Alfred Nzo District Municipality) Luwandlane
- (Amathole District Municipality) Luvundu
- (Amathole District Municipality) Lutwayizo
- (Amathole District Municipality) Lututu
- (OR Tambo District Municipality) Lutshini
- (Alfred Nzo District Municipality) Lutshikini
- (OR Tambo District Municipality) Lutsheni
- (OR Tambo District Municipality) Lutsheni
- (OR Tambo District Municipality) Lutshatsheni
- (OR Tambo District Municipality) Lutoli
- (Chris Hani District Municipality) Lutha
- (OR Tambo District Municipality) Lutengele
- (OR Tambo District Municipality) Lutengela