| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lakchah | city | Muhafazat Arbil | Iraq | 35.5666667 | 43.5833333 | 643 | 8550 |
| Lari Huri | city | Muhafazat Arbil | Iraq | 36.9833333 | 44.7833333 | 4402 | 8653 |
| Lasa | city | Muhafazat Arbil | Iraq | 36.3975 | 44.3872222 | 2788 | 8719 |
| Lashkariya | city | Muhafazat Arbil | Iraq | 36.8497222 | 44.3188889 | 3681 | 8658 |
| Lashkariyah | city | Muhafazat Arbil | Iraq | 36.8497222 | 44.3188889 | 3681 | 8658 |
| Lashkariyā | city | Muhafazat Arbil | Iraq | 36.8497222 | 44.3188889 | 3681 | 8658 |
| Lashkarīyah | city | Muhafazat Arbil | Iraq | 36.8497222 | 44.3188889 | 3681 | 8658 |
| Lasur | city | Muhafazat Arbil | Iraq | 35.5925 | 43.6744444 | 695 | 8777 |
| Lata `Isa | city | Muhafazat Arbil | Iraq | 37.2044444 | 44.1491667 | 5337 | 8444 |
| Latan | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Latān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lawayl | city | Muhafazat Arbil | Iraq | 35.7666667 | 43.7 | 1256 | 8789 |
| Lawel | city | Muhafazat Arbil | Iraq | 35.7666667 | 43.7 | 1256 | 8789 |
| Laylok | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Layluk | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Laylōk | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Laylūk | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Layrabir | city | Muhafazat Arbil | Iraq | 36.9191667 | 44.1819444 | 4317 | 8659 |
| Layrabīr | city | Muhafazat Arbil | Iraq | 36.9191667 | 44.1819444 | 4317 | 8659 |
| Layrah | city | Muhafazat Arbil | Iraq | 37.086111 | 44.1627778 | 7470 | 8584 |
| Laytan | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Laytān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lelkan | city | Muhafazat Arbil | Iraq | 36.9194444 | 44.5588889 | 3484 | 8659 |
| Lerabir | city | Muhafazat Arbil | Iraq | 36.9191667 | 44.1819444 | 4317 | 8659 |
| Leramer | city | Muhafazat Arbil | Iraq | 36.6416667 | 44.3733333 | 3270 | 8691 |
| Lere | city | Muhafazat Arbil | Iraq | 37.086111 | 44.1627778 | 7470 | 8584 |
| Letan | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Linjaghah | city | Muhafazat Arbil | Iraq | 35.9552778 | 44.1161111 | 1345 | 8771 |
| Linjāghah | city | Muhafazat Arbil | Iraq | 35.9552778 | 44.1161111 | 1345 | 8771 |
| Litan | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lolan | city | Muhafazat Arbil | Iraq | 36.9594444 | 44.7986111 | 4717 | 8653 |
| Lurka | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lurkah | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lākchah | city | Muhafazat Arbil | Iraq | 35.5666667 | 43.5833333 | 643 | 8550 |
| Lārī Hūrī | city | Muhafazat Arbil | Iraq | 36.9833333 | 44.7833333 | 4402 | 8653 |
| Lāsa | city | Muhafazat Arbil | Iraq | 36.3975 | 44.3872222 | 2788 | 8719 |
| Lāsūr | city | Muhafazat Arbil | Iraq | 35.5925 | 43.6744444 | 695 | 8777 |
| Lāta ‘Īsā | city | Muhafazat Arbil | Iraq | 37.2044444 | 44.1491667 | 5337 | 8444 |
| Lāwayl | city | Muhafazat Arbil | Iraq | 35.7666667 | 43.7 | 1256 | 8789 |
| Lēlkān | city | Muhafazat Arbil | Iraq | 36.9194444 | 44.5588889 | 3484 | 8659 |
| Lērabīr | city | Muhafazat Arbil | Iraq | 36.9191667 | 44.1819444 | 4317 | 8659 |
| Lēramēr | city | Muhafazat Arbil | Iraq | 36.6416667 | 44.3733333 | 3270 | 8691 |
| Lērē | city | Muhafazat Arbil | Iraq | 37.086111 | 44.1627778 | 7470 | 8584 |
| Lētān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lītān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lōlān | city | Muhafazat Arbil | Iraq | 36.9594444 | 44.7986111 | 4717 | 8653 |
| Lūrka | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lūrkah | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
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