| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Lokhum | city | Diyala | Iraq | 34.70 | 44.75 | 830 | 1187 |
| Lolan | city | Arbil | Iraq | 36.96 | 44.80 | 5029 | 2235 |
| Lomana | city | Dahuk | Iraq | 36.98 | 43.21 | 3349 | 4619 |
| Lorka | city | Arbil | Iraq | 35.97 | 44.21 | 1850 | 2235 |
| Lorke | city | Arbil | Iraq | 35.97 | 44.21 | 1850 | 2235 |
| Lotar | city | Slemani | Iraq | 36.04 | 45.14 | 3349 | 5811 |