| Surname | Name(s) | Club | Country | |
|---|---|---|---|---|
| Lamanje | Abdel | Rotor Volgograd | Romania | |
| Landry Boyomo | Merlin | Shumen 2010 | Bulgaria | |
| Le doux Pokong | Moussa Etienne | Tyrnavos | Greece | |
| Leugueun | Patrick | Ghana | ||
| Lobe | Robert | Shukura | Georgia | |
| Loe | Raoul Cedric | Osasuna | Spain | |
| Lukong Bongaman | Nelson | V.Club | Congo |
