| Code | Name | Region |
|---|---|---|
| FRHZZ | Lhommaize | 86 |
| FRHMM | Lhomme | 72 |
| FRHDG | L'hopital-du-grosbois | 25 |
| FRLHO | L'horme | 42 |
| FRLH3 | Lhospitalet | 46 |
| FRL88 | L'hospitalet-du-larzac | 12 |
| FRLHP | L'hospitalet-pas-de-la-case | 9 |
| FRLQV | Leuvrigny | 51 |
| FREAL | Leval | 90 |
| FRLPT | Levallois-perret | 92 |
| FRL3N | Levens | 6 |
| FRWLV | Levernois | 21 |
| FRL2V | Leves | 28 |
| FRLET | Levet | 18 |
| FREV7 | Levier | 25 |
| FRLE6 | Levignen | 60 |
| FREOX | Levroux | 36 |
| FRLEX | Lexy | 54 |
| FRLY9 | Leyme | 46 |
| FRLYM | Leyment | 1 |
| FRWLY | Leynes | 71 |
| FRGY6 | Leyr | 54 |
| FRXLY | Leyrieu | 38 |
| FRZZF | Lezan | 30 |
| FRLEZ | Lezardrieux | 22 |
| FRLZZ | Lezat-sur-leze | 9 |
| FRLZY | Lezay | 79 |
| FRLSQ | Lesquin | 59 |
| FRZLS | Lessay | 50 |
| FRQSE | Lesse | 57 |
| FREUX | Lesseux | 88 |
| FRL65 | Lessy | 57 |
| FRL8P | Lesterps | 16 |
| FRG3L | Lestiac-sur-garonne | 33 |
| FRLSR | Lestrem | 62 |
| FREAV | L'etang-la-ville | 79 |
| FRRGY | L'etang-vergy | 21 |
| FRJUR | L'etoile | 39 |
| FRETS | L'etoile | 80 |
| FRZRT | Letra | 69 |
| FRLER | L'etrat | 42 |
| FRB4G | Leubringhen | 62 |
| FRUCC | Leuc | 11 |
| FRUTE | Leucate | 11 |
| FRLD3 | Leudeville | 91 |
| FRUA6 | Leuhan | 29 |
| FRL8O | Leuville-sur-orge | 91 |
| FRVID | Les Villedieu | 25 |
| FRVTX | Les Villettes | 43 |
| FRYZM | Les Voivres | 88 |