word | | Location |
| Land | French Southern and Antarctic Lands | ... de Nova Island, and Tromelin Island in the southern Indian Ocean, along with the French-claimed sector of Antarctica, "Adelie Land"; the US does not recognize the French claim to "Adelie Land |
| Lands | French Southern and Antarctic Lands | ... near Madagascar and others about equidistant between Africa, Antarctica, and Australia; note - French Southern and Antarctic Lands include Ile Amsterdam, Ile Saint-Paul, Iles Crozet, Iles Kerguelen, Bassas da India, Europa Island ... |
| Lanka | Cocos (Keeling) Islands | Southeastern Asia, group of islands in the Indian Ocean, southwest of Indonesia, about halfway from Australia to Sri Lanka |
| Laos | Cambodia | Southeastern Asia, bordering the Gulf of Thailand, between Thailand, Vietnam, and Laos |
| Laos | Vietnam | Southeastern Asia, bordering the Gulf of Thailand, Gulf of Tonkin, and South China Sea, alongside China, Laos, and Cambodia |
| latitude | Southern Ocean | body of water between 60 degrees south latitude and Antarctica |
| Latvia | Estonia | Eastern Europe, bordering the Baltic Sea and Gulf of Finland, between Latvia and Russia |
| Latvia | Lithuania | Eastern Europe, bordering the Baltic Sea, between Latvia and Russia |
| Lebanon | Israel | Middle East, bordering the Mediterranean Sea, between Egypt and Lebanon |
| Lebanon | Syria | Middle East, bordering the Mediterranean Sea, between Lebanon and Turkey |
| Leone | Guinea | Western Africa, bordering the North Atlantic Ocean, between Guinea-Bissau and Sierra Leone |
| Leone | Liberia | Western Africa, bordering the North Atlantic Ocean, between Cote d'Ivoire and Sierra Leone |
| Lesser | Timor-Leste | Southeastern Asia, northwest of Australia in the Lesser Sunda Islands at the eastern end of the Indonesian archipelago; note - Timor-Leste includes the eastern half of the island of Timor, the Oecussi ... |
| Leste | Timor-Leste | ... Australia in the Lesser Sunda Islands at the eastern end of the Indonesian archipelago; note - Timor-Leste includes the eastern half of the island of Timor, the Oecussi (Ambeno) region on the ... |
| Liberia | Cote d'Ivoire | Western Africa, bordering the North Atlantic Ocean, between Ghana and Liberia |
| Liberia | Sierra Leone | Western Africa, bordering the North Atlantic Ocean, between Guinea and Liberia |
| Libya | Chad | Central Africa, south of Libya |
| Libya | Egypt | Northern Africa, bordering the Mediterranean Sea, between Libya and the Gaza Strip, and the Red Sea north of Sudan, and includes the Asian Sinai Peninsula |
| Libya | Tunisia | Northern Africa, bordering the Mediterranean Sea, between Algeria and Libya |
| lie | Kiribati | ... same time zone as its Gilbert Islands group (UTC +12) even though the Phoenix Islands and the Line Islands under its jurisdiction lie on the other side of the International Date Line |
| lie | Netherlands Antilles | ... groups in the Caribbean Sea - composed of five islands, Curacao and Bonaire located off the coast of Venezuela, and Sint Maarten, Saba, and Sint Eustatius lie east of the US Virgin Islands |
| lies | Kiribati | ... between Hawaii and Australia; note - on 1 January 1995, Kiribati proclaimed that all of its territory lies in the same time zone as its Gilbert Islands group (UTC +12) even though the ... |
| lies | Saint Helena | islands in the South Atlantic Ocean, about midway between South America and Africa; Ascension Island lies 700 nm northwest of Saint Helena; Tristan da Cunha lies 2300 nm southwest of Saint Helena |
| Line | Kiribati | ... same time zone as its Gilbert Islands group (UTC +12) even though the Phoenix Islands and the Line Islands under its jurisdiction lie on the other side of the International Date Line |
| links | Gibraltar | Southwestern Europe, bordering the Strait of Gibraltar, which links the Mediterranean Sea and the North Atlantic Ocean, on the southern coast of Spain |
| Lithuania | Latvia | Eastern Europe, bordering the Baltic Sea, between Estonia and Lithuania |
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