| Code | Name | Region |
|---|---|---|
| FRQMY | Machy | 10 |
| FRAHY | Machy | 80 |
| FRMCI | Macinaggio | 2B |
| FRQSV | Maclas | 42 |
| FRMAC | Macon | 71 |
| FRMV3 | Macqueville | 17 |
| FR2AE | Macquigny | 2 |
| FRL3U | Luthenay-uxeloup | 58 |
| FRT9T | Lutter | 68 |
| FRTBA | Lutterbach | 68 |
| FROSH | Lutzelbourg | 57 |
| FRLZH | Lutzelhouse | 67 |
| FRLD6 | Lutz-en-dunois | 28 |
| FRXLU | Lux | 21 |
| FRL7C | Luxe | 16 |
| FRLXB | Luxeuil-les-bains | 70 |
| FRYXL | Luxey | 40 |
| FR3LY | Luynes | 13 |
| FRLXY | Luynes | 37 |
| FRZCY | Luzancy | 77 |
| FRLZS | Luzarches | 95 |
| FRUZH | Luzech | 46 |
| FRLUZ | Luzenac | 9 |
| FRIQR | Luzinay | 38 |
| FRLZV | Luz-saint-sauveur | 65 |
| FRUZY | Luzy | 58 |
| FRLZM | Luzy-sur-marne | 52 |
| FRLVL | Luneville | 54 |
| FRUNO | L'union | 31 |
| FRL6I | Lupsault | 16 |
| FRLUR | Luray | 28 |
| FRURS | Lurcy-levis | 3 |
| FRLRE | Lure | 70 |
| FRLF5 | Lurs | 4 |
| FRLYA | Lury-sur-arnon | 18 |
| FRL5V | Lusignac | 24 |
| FRLSG | Lusignan | 86 |
| FRLUS | Lusigny | 3 |
| FRYGN | Lusigny-sur-barse | 10 |
| FRIUC | Lusigny-sur-ouche | 21 |
| FRLAK | Lussac | 33 |
| FRLLX | Lussac-les-chateaux | 86 |
| FRH87 | Lussac-les-eglises | 87 |
| FRNSJ | Lussan | 84 |
| FRL7A | Lussas | 7 |
| FRLUF | Lussat | 23 |
| FRURJ | Lussault-sur-loire | 37 |
| FRGDY | Lugon-et-l'ile-du-carnay | 33 |
| FRLUQ | Lugrin | 74 |
| FRGYN | Luigny | 28 |