| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
|---|
| Łabowa | city | | Poland | 49.5333333 | 20.8666667 | 1833 | 12429 |
| Łapszanka | city | | Poland | 49.3666667 | 20.2 | 2824 | 11140 |
| Łapsze Niżne | city | | Poland | 49.4 | 20.25 | 2004 | 11769 |
| Łapsze Wyżne | city | | Poland | 49.4 | 20.2 | 2076 | 12262 |
| Łazy | city | | Poland | 49.4333333 | 20.6833333 | 1853 | 11270 |
| Łazy Biegonickie | city | | Poland | 49.5333333 | 20.5333333 | 1259 | 12429 |
| Łazy Brzyńskie | city | | Poland | 49.5333333 | 20.5333333 | 1259 | 12429 |
| Łomnica | city | | Poland | 49.45 | 20.75 | 2250 | 12097 |
| Łomnica Zdrój | city | | Poland | 49.45 | 20.75 | 2250 | 12097 |
| Łopuszna | city | | Poland | 49.4833333 | 20.1333333 | 1807 | 12440 |
| Łosie | city | | Poland | 49.4666667 | 20.9166667 | 2230 | 12440 |
| Łosie | city | | Poland | 49.5833333 | 21.1 | 1604 | 12419 |
| Łososina Dolna | city | | Poland | 49.75 | 20.6166667 | 751 | 12690 |
| Łososina Górna | city | | Poland | 49.7333333 | 20.4 | 1446 | 12522 |
| Łostówka | city | | Poland | 49.6833333 | 20.15 | 2024 | 12941 |
| Łosłówka | city | | Poland | 49.6833333 | 20.15 | 2024 | 12941 |
| Ług | city | | Poland | 49.5 | 21.2666667 | 1765 | 11627 |
| Łukowica | city | | Poland | 49.6166667 | 20.4833333 | 1650 | 12408 |
| Łużna | city | | Poland | 49.7166667 | 21.05 | 1059 | 13255 |
| Łyczana | city | | Poland | 49.7 | 20.8 | 1210 | 12387 |
| Łyczawa | city | | Poland | 49.7 | 20.8 | 1210 | 12387 |
| Łącko | city | | Poland | 49.55 | 20.45 | 1148 | 12419 |
| Łęgi | city | | Poland | 49.6 | 21.05 | 1781 | 12408 |
| Łęka | city | | Poland | 49.6833333 | 20.7833333 | 1417 | 12387 |
| Łęka Siedlecka | city | | Poland | 49.6833333 | 20.7833333 | 1417 | 12387 |
| Łętowe | city | | Poland | 49.65 | 20.1666667 | 2283 | 12398 |
| Łętownia Dolna | city | | Poland | 49.7 | 19.8833333 | 1886 | 16057 |
| Łętownia Górna | city | | Poland | 49.6833333 | 19.8333333 | 1860 | 16334 |
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