| Code | Name | Region |
|---|---|---|
| FRXLM | Lucay-le-male | 36 |
| FRLU6 | Lucbardez-et-bargues | 40 |
| FRQUO | Lucciana | 2B |
| FRLUE | Luce | 61 |
| FRLTL | Luce/eure-et-loir | 28 |
| FRLUK | Luceau | 72 |
| FRLX2 | Lucelle | 68 |
| FRDQO | Loupiac-de-la-reole | 33 |
| FRLP3 | Loupian | 34 |
| FROHS | Lourches | 59 |
| FRLDE | Lourdes | 65 |
| FRUAN | Lourmarin | 84 |
| FRO3A | Louroux-bourbonnais | 3 |
| FRL8Y | Loury | 45 |
| FROE9 | Louvaines | 49 |
| FRLVC | Louveciennes | 78 |
| FRL6V | Louvemont | 52 |
| FRVQT | Louvencourt | 80 |
| FRVKG | Louvergny | 8 |
| FRUVN | Louverne | 53 |
| FRL29 | Louversey | 27 |
| FRLQT | Louvieres | 52 |
| FRLVS | Louviers | 27 |
| FRDBL | Louvigne-de-bais | 35 |
| FRLV8 | Louvigne-du-desert | 35 |
| FRUVY | Louvigny | 57 |
| FRLO8 | Louvois | 51 |
| FRLO3 | Loubens | 33 |
| FRLL4 | Loubes-bernac | 47 |
| FRZRU | Loubeyrat | 63 |
| FRL3B | Loubressac | 46 |
| FRLU3 | Louchats | 33 |
| FRLUD | Loudeac | 22 |
| FRUDS | Loudes | 43 |
| FRLOD | Loudun | 86 |
| FRLZD | Loue | 72 |
| FROER | Louerre | 49 |
| FR3LO | Louey | 65 |
| FRLHS | Louhans | 71 |
| FRISF | Louisfert | 44 |
| FRL4F | Loulans-les-forges | 70 |
| FRUYZ | Loulay | 17 |
| FROPH | Loupershouse | 57 |
| FRUPS | Loupes | 33 |
| FR9LU | Loupia | 11 |
| FRLP5 | Loupiac | 33 |
| FR8TO | Loupiac | 46 |
| FRLRT | Lorient | 56 |
| FRL9R | Lorignac | 17 |
| FRJU9 | Loriol-du-comtat | 84 |