| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Lagurma | Rural | Baule | Kaltungo | Gombe | 770114 |
| Lah-Taramfadde | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Laha | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Lakai | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Lakana | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lakaraklak | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Lakazur | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lakdak | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lakele | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lakidir | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Lakkli | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Lakoling | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Lakuji | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Lakwakwas | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Lakwama | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lakweme | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lakweme | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Laliklig | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Lalme | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lalunguri | Rural | Baule | Kaltungo | Gombe | 770114 |
