L
- (Shostkyns’ka Mis’krada) Liute
- (Sumskyi Raion) Lypniak
- (Sumskyi Raion) Liubacheve
- (Konotops’ka Mis’krada) Latyshivka
- (Konotops’ka Mis’krada) Lebedieve
- (Konotops’ka Mis’krada) Leontiivka
- (Konotops’ka Mis’krada) Lobkivka
- (Konotops’ka Mis’krada) Luch
- (Shostkyns’ka Mis’krada) Lisne
- (Romenskyi Raion) Levchenky
- (Sumskyi Raion) Liashky
- (Sumskyi Raion) Lobodivshchyna
- (Sumskyi Raion) Lozove
- (Sumskyi Raion) Lyfyne
- (Sumskyi Raion) Luhove
- (Sumskyi Raion) Luka
- (Sumskyi Raion) Lyntvarivka
- (Okhtyrskiy Rayon) Liudzha
- (Romenskyi Raion) Luchky
- (Romenskyi Raion) Liskivshchyna
- (Romenskyi Raion) Lutsenkove
- (Romenskyi Raion) Lukashove
- (Romenskyi Raion) Levondivka
- (Romenskyi Raion) Lypivka
- (Romenskyi Raion) Lypivske
- (Romenskyi Raion) Luky
- (Romenskyi Raion) Lakhnivshchyna
- (Romenskyi Raion) Likarivshchyna
- (Sumskyi Raion) Lokhnia
- (Romenskyi Raion) Lehushi