| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| L`awas | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |
| L`awasi | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |
| La'i Khan | city | Muhafazat as Sulaymaniyah | Iraq | 34.9683333 | 45.6113889 | 1092 | 8471 |
| La`ul Hasan | city | Muhafazat Diyala | Iraq | 33.5166667 | 44.8333333 | 134 | 7462 |
| Lafta | city | Muhafazat Diyala | Iraq | 33.5925 | 44.4433333 | 91 | 34532 |
| Lafta al Husain | city | Muhafazat Babil | Iraq | 32.5908333 | 44.3033333 | 82 | 17532 |
| Laftah | city | Muhafazat Diyala | Iraq | 33.5925 | 44.4433333 | 91 | 34532 |
| Laftah | city | Muhafazat Wasit | Iraq | 32.2627778 | 46.0236111 | 32 | 4261 |
| Laftat al Husayn | city | Muhafazat Babil | Iraq | 32.5908333 | 44.3033333 | 82 | 17532 |
| Laftat al Ḩusayn | city | Muhafazat Babil | Iraq | 32.5908333 | 44.3033333 | 82 | 17532 |
| Laftāh | city | Muhafazat Wasit | Iraq | 32.2627778 | 46.0236111 | 32 | 4261 |
| Lagait | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Laghwasi | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |
| Laghwāsī | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |
| Laglag | city | Muhafazat Salah ad Din | Iraq | 34.9675 | 43.5469444 | 387 | 3533 |
| Lagwa | city | Muhafazat Maysan | Iraq | 31.4166667 | 47.3833333 | 16 | 3536 |
| Lahaf Bin Fir`aun | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lahaf Bin Fir‘aun | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lahf Ibn Fir`awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lahuf Bin Fir`awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lahūf Bin Fir‘awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lailan | city | Muhafazat at Ta'mim | Iraq | 35.3144444 | 44.5155556 | 1115 | 14067 |
| Lajmah | city | Muhafazat Diyala | Iraq | 33.6427778 | 45.6905556 | 301 | 6170 |
| Lak | city | Muhafazat as Sulaymaniyah | Iraq | 34.9691667 | 44.9894444 | 1240 | 6161 |
| Lakah | city | Muhafazat Dahuk | Iraq | 36.7319444 | 43.6566667 | 1397 | 5469 |
| Lakchah | city | Muhafazat Arbil | Iraq | 35.5666667 | 43.5833333 | 643 | 8550 |
| Lakhah | city | Muhafazat as Sulaymaniyah | Iraq | 34.9691667 | 44.9894444 | 1240 | 6161 |
| Lakwad | city | Muhafazat Maysan | Iraq | 31.4166667 | 47.3833333 | 16 | 3536 |
| 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 |
| Lalai | city | Muhafazat Ninawa | Iraq | 36.7258333 | 43.8622222 | 1873 | 5576 |
| Lalādar | city | Muhafazat as Sulaymaniyah | Iraq | 35.7475 | 46.2058333 | 4763 | 8630 |
| Lamlum | city | Muhafazat Dhi Qar | Iraq | 30.9752778 | 46.8275 | 3 | 8128 |
| Lamlun | city | Muhafazat Dhi Qar | Iraq | 30.9752778 | 46.8275 | 3 | 8128 |
| Lamlūm | city | Muhafazat Dhi Qar | Iraq | 30.9752778 | 46.8275 | 3 | 8128 |
| Lamlūn | city | Muhafazat Dhi Qar | Iraq | 30.9752778 | 46.8275 | 3 | 8128 |
| Lanjawa | city | Muhafazat as Sulaymaniyah | Iraq | 35.5205556 | 45.3036111 | 3267 | 9742 |
| Lanjāwa | city | Muhafazat as Sulaymaniyah | Iraq | 35.5205556 | 45.3036111 | 3267 | 9742 |
| Laqlaq | city | Muhafazat Salah ad Din | Iraq | 34.9675 | 43.5469444 | 387 | 3533 |
| Laqwah | city | Muhafazat Maysan | Iraq | 31.4166667 | 47.3833333 | 16 | 3536 |
| Larak | city | Muhafazat Wasit | Iraq | 32.4333333 | 45.9333333 | 39 | 4256 |
| 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 |
| Latif Yasin `Abbas | city | Muhafazat Salah ad Din | Iraq | 33.975 | 44.3338889 | 177 | 4150 |
| Latif al Jasim | city | Muhafazat al Anbar | Iraq | 33.3505556 | 44.1241667 | 131 | 144065 |
| Latif al Mashi | city | Muhafazat Diyala | Iraq | 33.9666667 | 44.8166667 | 180 | 5622 |
| Latifawa | city | Muhafazat as Sulaymaniyah | Iraq | 35.4913889 | 45.2302778 | 2857 | 9751 |
| Latifiya | city | Muhafazat Babil | Iraq | 33.0277778 | 44.175 | 121 | 88056 |
| Latifiyah | city | Muhafazat Babil | Iraq | 33.0277778 | 44.175 | 121 | 88056 |
| Latān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Latīfāwa | city | Muhafazat as Sulaymaniyah | Iraq | 35.4913889 | 45.2302778 | 2857 | 9751 |
| Latīfīya | city | Muhafazat Babil | Iraq | 33.0277778 | 44.175 | 121 | 88056 |
| Lawayl | city | Muhafazat Arbil | Iraq | 35.7666667 | 43.7 | 1256 | 8789 |
| Lawel | city | Muhafazat Arbil | Iraq | 35.7666667 | 43.7 | 1256 | 8789 |
| Lawran | city | Muhafazat as Sulaymaniyah | Iraq | 35.0808333 | 45.9163889 | 1978 | 8815 |
| Laylan | city | Muhafazat at Ta'mim | Iraq | 35.3144444 | 44.5155556 | 1115 | 14067 |
| Laylok | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Laylubin | city | Muhafazat Diyala | Iraq | 34.4530556 | 45.125 | 488 | 5591 |
| Layluk | city | Muhafazat Arbil | Iraq | 36.8066667 | 44.385 | 2499 | 8673 |
| Laylān | city | Muhafazat at Ta'mim | Iraq | 35.3144444 | 44.5155556 | 1115 | 14067 |
| 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 |
| Lazim | city | Muhafazat Diyala | Iraq | 33.3755556 | 45.3566667 | 98 | 5660 |
| Lazlyan | city | Muhafazat as Sulaymaniyah | Iraq | 35.6666667 | 45.0333333 | 2864 | 9723 |
| Lazzaga | city | Muhafazat Ninawa | Iraq | 36.4952778 | 42.8102778 | 849 | 5296 |
| Lazzagah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Lazzakah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Lazzaqah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Lazzāga | city | Muhafazat Ninawa | Iraq | 36.4952778 | 42.8102778 | 849 | 5296 |
| Lazzāgah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Lazzākah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Lazzāqah | city | Muhafazat Dahuk | Iraq | 36.8488889 | 42.8122222 | 1315 | 5569 |
| Laţīf Yāsīn ‘Abbās | city | Muhafazat Salah ad Din | Iraq | 33.975 | 44.3338889 | 177 | 4150 |
| Laţīf al Jāsim | city | Muhafazat al Anbar | Iraq | 33.3505556 | 44.1241667 | 131 | 144065 |
| Laţīf al Māshī | city | Muhafazat Diyala | Iraq | 33.9666667 | 44.8166667 | 180 | 5622 |
| Laţīfīyah | city | Muhafazat Babil | Iraq | 33.0277778 | 44.175 | 121 | 88056 |
| Laʼī Khan | city | Muhafazat as Sulaymaniyah | Iraq | 34.9683333 | 45.6113889 | 1092 | 8471 |
| Laḩf Ibn Fir‘awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| La‘ul Hasan | city | Muhafazat Diyala | Iraq | 33.5166667 | 44.8333333 | 134 | 7462 |
| Legait | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Legatta | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Lekeit | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Lelkan | city | Muhafazat Arbil | Iraq | 36.9194444 | 44.5588889 | 3484 | 8659 |
| Leozhah | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| 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 |
| Lerij | city | Muhafazat at Ta'mim | Iraq | 35.0686111 | 43.5458333 | 324 | 5229 |
| Letan | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Levo | city | Muhafazat Dahuk | Iraq | 37.1466667 | 42.9252778 | 2358 | 5548 |
| 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 |
| Lihf Bin Fir`awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lihmah | city | Muhafazat Diyala | Iraq | 33.4833333 | 45.4666667 | 167 | 5656 |
| Likari | city | Muhafazat Dhi Qar | Iraq | 30.9333333 | 47.1166667 | 16 | 9533 |
| Lima | city | Muhafazat as Sulaymaniyah | Iraq | 35.0769444 | 46.0686111 | 1686 | 9578 |
| Limshan | city | Muhafazat al Basrah | Iraq | 30.6313889 | 47.7502778 | 26 | 13293 |
| Linawa | city | Muhafazat Dahuk | Iraq | 36.9380556 | 42.9747222 | 2162 | 5562 |
| 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 |
| Liḩf Bin Fir‘awn | city | Muhafazat an Najaf | Iraq | 31.9166667 | 44.3333333 | 68 | 2786 |
| Lokhum | city | Muhafazat Salah ad Din | Iraq | 34.7002778 | 44.7461111 | 574 | 4431 |
| Lolan | city | Muhafazat Arbil | Iraq | 36.9594444 | 44.7986111 | 4717 | 8653 |
| Lomana | city | Muhafazat Dahuk | Iraq | 36.9875 | 43.2044444 | 3143 | 5559 |
| Lotar | city | Muhafazat as Sulaymaniyah | Iraq | 36.0380556 | 45.1394444 | 3310 | 9682 |
| Lughaywat | city | Muhafazat Dhi Qar | Iraq | 31.1261111 | 46.6111111 | 9 | 8114 |
| Lughaywāt | city | Muhafazat Dhi Qar | Iraq | 31.1261111 | 46.6111111 | 9 | 8114 |
| Luhib | city | Muhafazat al Anbar | Iraq | 33.39 | 43.9786111 | 118 | 89953 |
| Lukawah | city | Muhafazat as Sulaymaniyah | Iraq | 35.5833333 | 44.95 | 2972 | 9738 |
| Lukhum | city | Muhafazat Salah ad Din | Iraq | 34.7002778 | 44.7461111 | 574 | 4431 |
| Luqait | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Luqmaniya | city | Muhafazat Diyala | Iraq | 33.7538889 | 44.4972222 | 108 | 5912 |
| Luqmaniyah | city | Muhafazat Diyala | Iraq | 33.7538889 | 44.4972222 | 108 | 5912 |
| Luqmānīya | city | Muhafazat Diyala | Iraq | 33.7538889 | 44.4972222 | 108 | 5912 |
| Luqmānīyah | city | Muhafazat Diyala | Iraq | 33.7538889 | 44.4972222 | 108 | 5912 |
| Luqtah | city | Muhafazat al Basrah | Iraq | 30.4333333 | 48.0166667 | 42 | 12907 |
| Luquait | city | Muhafazat Dhi Qar | Iraq | 30.6947222 | 46.8202778 | 19 | 8137 |
| Luqum | city | Muhafazat Salah ad Din | Iraq | 34.7002778 | 44.7461111 | 574 | 4431 |
| Luqţah | city | Muhafazat al Basrah | Iraq | 30.4333333 | 48.0166667 | 42 | 12907 |
| Lurka | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lurkah | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lyat | city | Muhafazat Dahuk | Iraq | 37.2080556 | 43.4602778 | 3763 | 5524 |
| Lākchah | city | Muhafazat Arbil | Iraq | 35.5666667 | 43.5833333 | 643 | 8550 |
| 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 |
| Lālāi | city | Muhafazat Ninawa | Iraq | 36.7258333 | 43.8622222 | 1873 | 5576 |
| 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 |
| Lāwrān | city | Muhafazat as Sulaymaniyah | Iraq | 35.0808333 | 45.9163889 | 1978 | 8815 |
| Lāzim | city | Muhafazat Diyala | Iraq | 33.3755556 | 45.3566667 | 98 | 5660 |
| Lāzlyan | city | Muhafazat as Sulaymaniyah | Iraq | 35.6666667 | 45.0333333 | 2864 | 9723 |
| 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 |
| Lēvō | city | Muhafazat Dahuk | Iraq | 37.1466667 | 42.9252778 | 2358 | 5548 |
| Lēwzha | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Lēōzhah | city | Muhafazat as Sulaymaniyah | Iraq | 36.4486111 | 44.8769444 | 3838 | 9630 |
| Līkārī | city | Muhafazat Dhi Qar | Iraq | 30.9333333 | 47.1166667 | 16 | 9533 |
| Līnāwa | city | Muhafazat Dahuk | Iraq | 36.9380556 | 42.9747222 | 2162 | 5562 |
| Lītān | city | Muhafazat Arbil | Iraq | 36.8819444 | 44.6925 | 3500 | 8663 |
| Lōlān | city | Muhafazat Arbil | Iraq | 36.9594444 | 44.7986111 | 4717 | 8653 |
| Lōmāna | city | Muhafazat Dahuk | Iraq | 36.9875 | 43.2044444 | 3143 | 5559 |
| Lōtar | city | Muhafazat as Sulaymaniyah | Iraq | 36.0380556 | 45.1394444 | 3310 | 9682 |
| Lūkāwah | city | Muhafazat as Sulaymaniyah | Iraq | 35.5833333 | 44.95 | 2972 | 9738 |
| Lūrka | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| Lūrkah | city | Muhafazat Arbil | Iraq | 35.9708333 | 44.2119444 | 1614 | 8765 |
| L‘awās | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |
| L‘awāsi | city | Muhafazat Dhi Qar | Iraq | 31.2 | 46.5833333 | 3 | 8110 |