| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lahe | city | Polvamaa | Estonia | 57.9411111 | 26.9372222 | 291 | 1416 |
| Laho | city | Polvamaa | Estonia | 58.1630556 | 27.2247222 | 147 | 1316 |
| Laosina | city | Polvamaa | Estonia | 58.03 | 27.58 | 55 | 1111 |
| Laossina | city | Polvamaa | Estonia | 58.03 | 27.58 | 55 | 1111 |
| Lauri | city | Polvamaa | Estonia | 57.9844444 | 26.8569444 | 364 | 1333 |
| Leevaku | city | Polvamaa | Estonia | 58.0883333 | 27.3275 | 177 | 1316 |
| Leevi | city | Polvamaa | Estonia | 57.9475 | 27.2147222 | 219 | 1386 |
| Leevijoe | city | Polvamaa | Estonia | 58.1505556 | 26.92 | 255 | 1316 |
| Leevijõe | city | Polvamaa | Estonia | 58.1505556 | 26.92 | 255 | 1316 |
| Lepassaare | city | Polvamaa | Estonia | 57.8488889 | 27.3186111 | 305 | 1444 |
| Levi | city | Polvamaa | Estonia | 57.9475 | 27.2147222 | 219 | 1386 |
| Lichtensteini | city | Polvamaa | Estonia | 57.9225 | 27.2594444 | 229 | 1370 |
| Lihtensteini | city | Polvamaa | Estonia | 57.9225 | 27.2594444 | 229 | 1370 |
| Liiva | city | Polvamaa | Estonia | 58.1866667 | 26.8225 | 295 | 2579 |
| Linte | city | Polvamaa | Estonia | 58.1552778 | 27.4591667 | 134 | 1144 |
| Lobotka | city | Polvamaa | Estonia | 57.9586111 | 27.6166667 | 104 | 1080 |
| Logina | city | Polvamaa | Estonia | 58.2308333 | 26.8908333 | 295 | 2665 |
| Loko | city | Polvamaa | Estonia | 58.1947222 | 27.0402778 | 229 | 1539 |
| Lootvina | city | Polvamaa | Estonia | 58.2166667 | 26.9461111 | 259 | 2447 |
| Lotvina | city | Polvamaa | Estonia | 58.2166667 | 26.9461111 | 259 | 2447 |
| Lubnitsa | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lubnitso | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lubnitsõ | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lutepaa | city | Polvamaa | Estonia | 57.9155556 | 27.7063889 | 134 | 1405 |
| Lutepää | city | Polvamaa | Estonia | 57.9155556 | 27.7063889 | 134 | 1405 |
| Lutsu | city | Polvamaa | Estonia | 58.0494444 | 27.1447222 | 203 | 1316 |
| Luubnitsa | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lysovka | city | Polvamaa | Estonia | 58.0783333 | 27.5452778 | 98 | 899 |
| Lyubnitsa | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lübnitsa | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
| Lüübnitsa | city | Polvamaa | Estonia | 58.0563889 | 27.5988889 | 55 | 540 |
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