L
- (Okhtyrskiy Rayon) Lyse
- (Okhtyrskiy Rayon) Lisne
- (Sumskyi Raion) Lisne
- (Sumskyi Raion) Lozovo-Hrusheve
- (Shostkyns’ka Mis’krada) Luzhki
- (Konotops’ka Mis’krada) Liubytove
- (Shostkyns’ka Mis’krada) Libbakhove
- (Shostkyns’ka Mis’krada) Luzhky
- (Sumskyi Raion) Lutsykivka
- (Okhtyrskiy Rayon) Lutyshche
- (Shostkyns’ka Mis’krada) Lushnyky
- (Shostkyns’ka Mis’krada) Lunev
- (Konotops’ka Mis’krada) Lukhtovka
- (Okhtyrskiy Rayon) Lukashivka
- (Shostkyns’ka Mis’krada) Lukashenkivse
- (Okhtyrskiy Rayon) Luhivka
- (Romenskyi Raion) Luchka
- (Okhtyrskiy Rayon) Losevka
- (Konotops’ka Mis’krada) Loknia
- (Romenskyi Raion) Loknia
- (Sumskyi Raion) Likarske
- (Sumskyi Raion) Lyubimyye
- (Sumskyi Raion) Lidyne
- (Shostkyns’ka Mis’krada) Lisova Poliana
- (Shostkyns’ka Mis’krada) Luh
- (Shostkyns’ka Mis’krada) Lisne
- (Konotops’ka Mis’krada) Lysohubivka
- (Okhtyrskiy Rayon) Lantrativka
- (Konotops’ka Mis’krada) Lapshyne
- (Romenskyi Raion) Lavrove