| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lahpettaung | city | Mandalay Division | Burma | 20.1666667 | 96.4333333 | 2588 | 11038 |
| Lama | city | Mandalay Division | Burma | 19.6 | 95.9166667 | 439 | 14777 |
| Lamaing | city | Mandalay Division | Burma | 22.5666667 | 96 | 203 | 12054 |
| Lamaing | city | Mandalay Division | Burma | 22.2 | 96.2 | 278 | 20531 |
| Lamainggon | city | Mandalay Division | Burma | 21.4666667 | 96.1 | 262 | 22596 |
| Langwa | city | Mandalay Division | Burma | 21.3833333 | 96.1833333 | 288 | 24315 |
| Lanlegwa | city | Mandalay Division | Burma | 21.3333333 | 95.6666667 | 721 | 24697 |
| Lanzon | city | Mandalay Division | Burma | 20.5 | 96.4833333 | 2883 | 12601 |
| Lapettaung | city | Mandalay Division | Burma | 19.6 | 96.45 | 2037 | 18082 |
| Laphettaung | city | Mandalay Division | Burma | 19.6 | 96.45 | 2037 | 18082 |
| Lawu | city | Mandalay Division | Burma | 19.65 | 96.6 | 2496 | 12865 |
| Lawywa | city | Mandalay Division | Burma | 20.6833333 | 96.45 | 1971 | 18231 |
| Le-thit | city | Mandalay Division | Burma | 21.4833333 | 95.4333333 | 328 | 49575 |
| Lebin | city | Mandalay Division | Burma | 21 | 95.4333333 | 836 | 21840 |
| Lebya | city | Mandalay Division | Burma | 21.0166667 | 95.5166667 | 902 | 31192 |
| Lebyaungbyan | city | Mandalay Division | Burma | 22.0333333 | 96.4 | 3293 | 17000 |
| Lebyintha | city | Mandalay Division | Burma | 20.5166667 | 96.0833333 | 626 | 18029 |
| Lebyintha | city | Mandalay Division | Burma | 20.0666667 | 96.15 | 590 | 11218 |
| Ledagale | city | Mandalay Division | Burma | 19.8166667 | 95.95 | 633 | 15237 |
| Ledagaung | city | Mandalay Division | Burma | 21 | 95.7166667 | 774 | 35366 |
| Ledagyi | city | Mandalay Division | Burma | 19.8333333 | 95.9333333 | 597 | 15237 |
| Ledan | city | Mandalay Division | Burma | 21.6 | 95.5 | 406 | 49826 |
| Ledaunggan | city | Mandalay Division | Burma | 21.0833333 | 95.75 | 705 | 29117 |
| Ledaw | city | Mandalay Division | Burma | 20.9166667 | 95.6333333 | 1092 | 40087 |
| Ledawyo | city | Mandalay Division | Burma | 20.9166667 | 95.6333333 | 1092 | 40087 |
| Ledet | city | Mandalay Division | Burma | 22.05 | 96.4166667 | 3536 | 16900 |
| Legan | city | Mandalay Division | Burma | 20.9833333 | 94.9 | 518 | 25033 |
| Legaung | city | Mandalay Division | Burma | 20.8166667 | 96.5 | 2549 | 15803 |
| Legwa | city | Mandalay Division | Burma | 20.8333333 | 95.2166667 | 948 | 20298 |
| Legwetkyi | city | Mandalay Division | Burma | 21.15 | 95.45 | 482 | 32855 |
| Legyaing | city | Mandalay Division | Burma | 21.2833333 | 95.4833333 | 508 | 34780 |
| Legyi | city | Mandalay Division | Burma | 21.0166667 | 95.2666667 | 1085 | 20298 |
| Legyi | city | Mandalay Division | Burma | 21.0833333 | 95.6833333 | 751 | 33393 |
| Leikkwe | city | Mandalay Division | Burma | 21.0333333 | 95.6833333 | 866 | 33486 |
| Leikkya | city | Mandalay Division | Burma | 21.8166667 | 96.4166667 | 2982 | 15418 |
| Leiksangun | city | Mandalay Division | Burma | 21.8166667 | 96.05 | 206 | 57769 |
| Leinbin | city | Mandalay Division | Burma | 21.0833333 | 96.0166667 | 462 | 16851 |
| Leinbin | city | Mandalay Division | Burma | 21.9666667 | 96.1666667 | 252 | 35244 |
| Leingon | city | Mandalay Division | Burma | 22.2666667 | 96.0833333 | 216 | 22866 |
| Leluaing | city | Mandalay Division | Burma | 19.7166667 | 96.2166667 | 255 | 18929 |
| Lema | city | Mandalay Division | Burma | 19.6 | 95.9166667 | 439 | 14777 |
| Lema | city | Mandalay Division | Burma | 21.8166667 | 96.5 | 1217 | 15407 |
| Lemyethna | city | Mandalay Division | Burma | 21.1666667 | 95.8666667 | 479 | 16836 |
| Letha | city | Mandalay Division | Burma | 20.4833333 | 96.0166667 | 702 | 16515 |
| Letha | city | Mandalay Division | Burma | 19.9333333 | 96.2166667 | 337 | 13491 |
| Lethagon | city | Mandalay Division | Burma | 20.5166667 | 95.7666667 | 1082 | 18987 |
| Lethaung | city | Mandalay Division | Burma | 21.1333333 | 95.3666667 | 521 | 27263 |
| Letkaunggyi | city | Mandalay Division | Burma | 22.2333333 | 96.15 | 246 | 22463 |
| Letkhokpin | city | Mandalay Division | Burma | 22.65 | 96.0333333 | 360 | 10688 |
| Letpabya | city | Mandalay Division | Burma | 20.8166667 | 95.4 | 1263 | 20298 |
| Letpadaw | city | Mandalay Division | Burma | 20.4333333 | 96.0333333 | 725 | 14570 |
| Letpadaw Anauk | city | Mandalay Division | Burma | 20.4333333 | 96.0333333 | 725 | 14570 |
| Letpadaw Ashe | city | Mandalay Division | Burma | 20.4333333 | 96.0333333 | 725 | 14570 |
| Letpan | city | Mandalay Division | Burma | 21.4666667 | 95.8333333 | 541 | 24457 |
| Letpan | city | Mandalay Division | Burma | 21.55 | 96.05 | 242 | 18258 |
| Letpan | city | Mandalay Division | Burma | 20.25 | 96.0666667 | 849 | 11339 |
| Letpan | city | Mandalay Division | Burma | 21.65 | 96.1166667 | 252 | 20145 |
| Letpanaing | city | Mandalay Division | Burma | 20.85 | 95.5333333 | 1315 | 33035 |
| Letpanbin | city | Mandalay Division | Burma | 20.8666667 | 95.1166667 | 1295 | 22578 |
| Letpanbin | city | Mandalay Division | Burma | 21.2666667 | 95.7833333 | 600 | 21918 |
| Letpanbin | city | Mandalay Division | Burma | 21.3333333 | 96.1833333 | 288 | 24205 |
| Letpanbin | city | Mandalay Division | Burma | 22.1166667 | 96.6 | 2749 | 11084 |
| Letpanbya | city | Mandalay Division | Burma | 20.8166667 | 95.4 | 1263 | 20298 |
| Letpanchaing | city | Mandalay Division | Burma | 21.7666667 | 96.0333333 | 216 | 36025 |
| Letpanchibaw | city | Mandalay Division | Burma | 21.2833333 | 95.0666667 | 160 | 29150 |
| Letpandaing | city | Mandalay Division | Burma | 20.6666667 | 95.6166667 | 1158 | 20642 |
| Letpandaw | city | Mandalay Division | Burma | 22.4 | 96.3333333 | 442 | 12342 |
| Letpande | city | Mandalay Division | Burma | 21.15 | 95.0166667 | 793 | 24521 |
| Letpande | city | Mandalay Division | Burma | 22.6333333 | 96.1166667 | 1194 | 10653 |
| Letpangon | city | Mandalay Division | Burma | 22.45 | 95.9666667 | 196 | 13885 |
| Letpangon | city | Mandalay Division | Burma | 21.8166667 | 96.3666667 | 2782 | 15586 |
| Letpangon | city | Mandalay Division | Burma | 22.0333333 | 96.4 | 3293 | 17000 |
| Letpangyun | city | Mandalay Division | Burma | 21.3166667 | 95.5666667 | 629 | 31322 |
| Letpanhkahla | city | Mandalay Division | Burma | 20.4833333 | 96.0333333 | 692 | 16515 |
| Letpanhkahla Ale | city | Mandalay Division | Burma | 20.4833333 | 96.0333333 | 692 | 16515 |
| Letpanhkahla Myauk | city | Mandalay Division | Burma | 20.4833333 | 96.0333333 | 692 | 16515 |
| Letpanhkahla Taung | city | Mandalay Division | Burma | 20.4833333 | 96.0333333 | 692 | 16515 |
| Letpanseik | city | Mandalay Division | Burma | 21.3833333 | 96.1666667 | 285 | 24315 |
| Letpanzauk | city | Mandalay Division | Burma | 21.1333333 | 95.6 | 843 | 33854 |
| Letpanzeik | city | Mandalay Division | Burma | 21.3666667 | 96.05 | 324 | 19901 |
| Letpanzeik | city | Mandalay Division | Burma | 21.3833333 | 96.1666667 | 285 | 24315 |
| Letpatkon | city | Mandalay Division | Burma | 21.2166667 | 96.0833333 | 324 | 16862 |
| Letswe | city | Mandalay Division | Burma | 21.2333333 | 95.7666667 | 629 | 21051 |
| Letthamagan | city | Mandalay Division | Burma | 21.4 | 95.4666667 | 475 | 36875 |
| Letthamagu | city | Mandalay Division | Burma | 21.8333333 | 96.0833333 | 213 | 57769 |
| Letthegyin | city | Mandalay Division | Burma | 21.2666667 | 95.4166667 | 410 | 34780 |
| Letthegyo | city | Mandalay Division | Burma | 20.7 | 95.8166667 | 846 | 33276 |
| Letthit | city | Mandalay Division | Burma | 21.9333333 | 96.1833333 | 265 | 34641 |
| Lettnamagan | city | Mandalay Division | Burma | 21.4 | 95.4666667 | 475 | 36875 |
| Lettok | city | Mandalay Division | Burma | 21.2833333 | 95.1166667 | 295 | 27794 |
| Letwe | city | Mandalay Division | Burma | 21.4166667 | 95.5 | 416 | 32552 |
| Lewe | city | Mandalay Division | Burma | 19.6333333 | 96.1166667 | 321 | 14788 |
| Leya | city | Mandalay Division | Burma | 20.8166667 | 95.1166667 | 1095 | 23760 |
| Leya | city | Mandalay Division | Burma | 21.0166667 | 95.2333333 | 1276 | 21053 |
| Leywa | city | Mandalay Division | Burma | 22.45 | 96 | 209 | 11048 |
| Leywazon | city | Mandalay Division | Burma | 21.4333333 | 95.5 | 449 | 32552 |
| Leywazon | city | Mandalay Division | Burma | 21.4166667 | 95.9 | 413 | 23957 |
| Lezamyaung | city | Mandalay Division | Burma | 19.65 | 95.95 | 449 | 14771 |
| Lezegon | city | Mandalay Division | Burma | 21.4833333 | 96.1333333 | 265 | 21902 |
| Lezu | city | Mandalay Division | Burma | 21.9 | 96.05 | 203 | 121928 |
| Linzwe | city | Mandalay Division | Burma | 21.4666667 | 96.0833333 | 262 | 22988 |
| Londaw | city | Mandalay Division | Burma | 21.4333333 | 95.55 | 616 | 25199 |
| Lowandaung | city | Mandalay Division | Burma | 21.1833333 | 95.3666667 | 564 | 32298 |
| Lugin | city | Mandalay Division | Burma | 21.2 | 95.9166667 | 390 | 16836 |
| Lugingyi | city | Mandalay Division | Burma | 20.85 | 95.85 | 682 | 44410 |
| Lugon | city | Mandalay Division | Burma | 20.7333333 | 96.0166667 | 508 | 19775 |
| Lun-kaung | city | Mandalay Division | Burma | 21.8 | 96.3333333 | 2457 | 17555 |
| Lunaing | city | Mandalay Division | Burma | 20.8666667 | 95.3166667 | 1351 | 20294 |
| Lundaung | city | Mandalay Division | Burma | 21.1666667 | 95.3666667 | 488 | 32298 |
| Lundaung | city | Mandalay Division | Burma | 22.1166667 | 96.1166667 | 232 | 193777 |
| Lungyaw | city | Mandalay Division | Burma | 21.3833333 | 96.2833333 | 400 | 19030 |
| Lwingin | city | Mandalay Division | Burma | 20.5833333 | 96.0166667 | 603 | 21553 |
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