| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Limde | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Lkolin | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lobashu | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Lobwari | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Lobwi | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lokakale | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lokolgol | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Lokukwa | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Lokulani | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lokwajum | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Loobashe | Rural | Wange | Kaltungo | Gombe | 770115 |
| Loofe | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lookanhe | Rural | Wange | Kaltungo | Gombe | 770115 |
| Lookeh | Rural | Wange | Kaltungo | Gombe | 770115 |
| Loture | Rural | Baule | Kaltungo | Gombe | 770114 |
| Lue eaidi | Rural | Ture | Kaltungo | Gombe | 770110 |
| Lugayidi | Rural | Awak | Kaltungo | Gombe | 770113 |
| Lungure | Rural | Baule | Kaltungo | Gombe | 770114 |
| Luu | Rural | Wange | Kaltungo | Gombe | 770115 |
| Maikarfi | Rural | Yiri | Kaltungo | Gombe | 770116 |
