| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Lakun Tela | Rural | Cham-mwona | Balanga | Gombe | 761126 |
| Laman | Rural | Kulani | Balanga | Gombe | 761116 |
| Lambawa | Rural | Bambam | Balanga | Gombe | 761124 |
| Laura | Rural | Bangu | Balanga | Gombe | 761109 |
| Lauyou | Rural | Balanga | Balanga | Gombe | 761118 |
| Lawunungu | Rural | Wala-waja | Balanga | Gombe | 761122 |
| Lebe | Rural | Wala-longuda | Balanga | Gombe | 761114 |
| Lobware | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Lofiyo | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Lojah | Rural | Cham-mwona | Balanga | Gombe | 761126 |
| Lojah-Fulani | Rural | Cham-mwona | Balanga | Gombe | 761126 |
| Lokulakuli | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Loluba | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Loteni | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Loyila | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Loyilme | Rural | Daduya Hill | Balanga | Gombe | 761105 |
| Luni | Rural | Degri | Balanga | Gombe | 761119 |
| Lwebe | Rural | Chum- Kindiyo | Balanga | Gombe | 761105 |
| Maidara | Rural | Gasi | Balanga | Gombe | 761112 |
| Maitunku | Rural | Daduya Hill | Balanga | Gombe | 761105 |
