| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| La'i Khan | city | Muhafazat as Sulaymaniyah | Iraq | 34.9683333 | 45.6113889 | 1092 | 8471 |
| Lak | city | Muhafazat as Sulaymaniyah | Iraq | 34.9691667 | 44.9894444 | 1240 | 6161 |
| Lakhah | city | Muhafazat as Sulaymaniyah | Iraq | 34.9691667 | 44.9894444 | 1240 | 6161 |
| Lala Humra | city | Muhafazat as Sulaymaniyah | Iraq | 35.7683333 | 45.8461111 | 4383 | 9363 |
| Lala Humran | city | Muhafazat as Sulaymaniyah | Iraq | 35.7683333 | 45.8461111 | 4383 | 9363 |
| Laladar | city | Muhafazat as Sulaymaniyah | Iraq | 35.7475 | 46.2058333 | 4763 | 8630 |
| Lalah Dar | city | Muhafazat as Sulaymaniyah | Iraq | 35.7475 | 46.2058333 | 4763 | 8630 |
| Lalādar | city | Muhafazat as Sulaymaniyah | Iraq | 35.7475 | 46.2058333 | 4763 | 8630 |
| Lanjawa | city | Muhafazat as Sulaymaniyah | Iraq | 35.5205556 | 45.3036111 | 3267 | 9742 |
| Lanjāwa | city | Muhafazat as Sulaymaniyah | Iraq | 35.5205556 | 45.3036111 | 3267 | 9742 |
| Latifawa | city | Muhafazat as Sulaymaniyah | Iraq | 35.4913889 | 45.2302778 | 2857 | 9751 |
| Latīfāwa | city | Muhafazat as Sulaymaniyah | Iraq | 35.4913889 | 45.2302778 | 2857 | 9751 |
| Lawran | city | Muhafazat as Sulaymaniyah | Iraq | 35.0808333 | 45.9163889 | 1978 | 8815 |
| Lazlyan | city | Muhafazat as Sulaymaniyah | Iraq | 35.6666667 | 45.0333333 | 2864 | 9723 |
| Laʼī Khan | city | Muhafazat as Sulaymaniyah | Iraq | 34.9683333 | 45.6113889 | 1092 | 8471 |
| Leozhah | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Lewzha | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Libana | city | Muhafazat as Sulaymaniyah | Iraq | 36.0722222 | 45.2280556 | 1827 | 9678 |
| Libāna | city | Muhafazat as Sulaymaniyah | Iraq | 36.0722222 | 45.2280556 | 1827 | 9678 |
| Lima | city | Muhafazat as Sulaymaniyah | Iraq | 35.0769444 | 46.0686111 | 1686 | 9578 |
| Lotar | city | Muhafazat as Sulaymaniyah | Iraq | 36.0380556 | 45.1394444 | 3310 | 9682 |
| Lukawah | city | Muhafazat as Sulaymaniyah | Iraq | 35.5833333 | 44.95 | 2972 | 9738 |
| Lāla Humra | city | Muhafazat as Sulaymaniyah | Iraq | 35.7683333 | 45.8461111 | 4383 | 9363 |
| Lālah Dār | city | Muhafazat as Sulaymaniyah | Iraq | 35.7475 | 46.2058333 | 4763 | 8630 |
| Lālā Ḩumrān | city | Muhafazat as Sulaymaniyah | Iraq | 35.7683333 | 45.8461111 | 4383 | 9363 |
| Lāwrān | city | Muhafazat as Sulaymaniyah | Iraq | 35.0808333 | 45.9163889 | 1978 | 8815 |
| Lāzlyan | city | Muhafazat as Sulaymaniyah | Iraq | 35.6666667 | 45.0333333 | 2864 | 9723 |
| Lēwzha | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Lēōzhah | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Lōtar | city | Muhafazat as Sulaymaniyah | Iraq | 36.0380556 | 45.1394444 | 3310 | 9682 |
| Lūkāwah | city | Muhafazat as Sulaymaniyah | Iraq | 35.5833333 | 44.95 | 2972 | 9738 |