L (Jada) Lerumi (Hawul) Lesga (Gummi) Leshi (Borgu) Leshibe (Obanliku) Leshiche (Borgu) Lesu (Bali) Letere (Ekeremor) Letugbene (Ushongo) Leva (Gboko) Leva (Fika) Lowe (Karim Lamido) Ligiri (Tafawa-Balewa) Liguri (Municipal Area Council) Ligwai (Agaie) Likali (Igbo-Eze-South) Like (Tambuwal) Likingo (Igabi) Likora (Mashegu) Likoro (Konduga) Limlim (Kudan) Likoro (Magumeri) Limna (Bassa) Limoro (Shagamu) Likosi (Demsa) Linga Tassala (Edu) Likpata (Obafemi Owode) Lipetu (Tangaza) Lilingo (Mayo-Belwa) Liringo (Sabuwa) Liman 23 24 25 26 27