| Code | Name | Region |
|---|---|---|
| FRZRY | Lizeray | 36 |
| FRLZO | Lizy-sur-ourcq | 77 |
| FRLU5 | Llauro | 66 |
| FRXFF | Loc-eguiner-saint-thegonnec | 29 |
| FRLO7 | Loche | 71 |
| FROCS | Loches | 37 |
| FRL9O | Loches-sur-ource | 10 |
| FR8HS | Loche-sur-indrois | 37 |
| FRLBJ | Locmaria-berrien | 29 |
| FRL2P | Locmaria-plouzane | 29 |
| FRCQ4 | Locmariaquer | 56 |
| FRFX9 | Locmelar | 29 |
| FRLOK | Locmine | 56 |
| FROQL | Locmiquelic | 56 |
| FRZAH | Locoal-mendon | 56 |
| FRP35 | Locon | 62 |
| FRL9Q | Locquenole | 29 |
| FRLIA | L'isle-d'abeau | 38 |
| FRSKE | L'isle-de-noe | 32 |
| FRIDE | L'isle-d'espagnac | 16 |
| FRIED | L'isle-en-dodon | 31 |
| FRLJN | L'isle-jourdain | 32 |
| FRJOU | L'isle-jourdain | 86 |
| FRLIS | L'isle-sur-la-sorgue | 84 |
| FRISB | L'isle-sur-le-doubs | 25 |
| FRLIT | Lisle-sur-tarn | 81 |
| FREZU | Lissac-sur-couze | 19 |
| FRLYZ | Lisse | 47 |
| FRLXE | Lisses | 91 |
| FRIIU | Lissieu | 69 |
| FRLCC | Listrac-medoc | 33 |
| FRLX9 | Lit-et-mixe | 40 |
| FRIVT | Livarot-pays-d'auge | 14 |
| FRLVD | Liverdun | 54 |
| FRIVG | Livet-et-gavet | 38 |
| FRLV2 | Livilliers | 95 |
| FRLSD | Livron-sur-drome | 26 |
| FRLGH | Lingolsheim | 67 |
| FRLIV | Lingreville | 50 |
| FRL2B | Linguizzetta | 2B |
| FRLLZ | Linieres | 49 |
| FRLNB | Linieres-bouton | 49 |
| FRLN6 | Liniers | 86 |
| FRLS6 | Linsdorf | 68 |
| FRLIN | Linselles | 59 |
| FRM7D | Liny-devant-dun | 55 |
| FRLXM | Liomer | 80 |
| FRL2S | Lion-en-sullias | 45 |
| FRLM2 | Lion-sur-mer | 14 |
| FRIPY | Liposthey | 40 |