| Sr. No. | City |
|---|---|
| 301 | LONDON |
| 302 | LONG EATON |
| 303 | LOSSIEMOUTH |
| 304 | LOUGHBOROUGH |
| 305 | LOUGHTON |
| 306 | LOUTH |
| 307 | LOWESTOFT |
| 308 | LUTON |
| 309 | LYMINGTON |
| 310 | MACCLESFIELD |
| 311 | MAIDENHEAD |
| 312 | MAIDSTONE |
| 313 | MALLAIG |
| 314 | MALTON |
| 315 | MALVERN |
| 316 | MANCHESTER |
| 317 | MARCH |
| 318 | MARGATE |
| 319 | MARKET HARBOROUGH |
| 320 | MARLOW |
| 321 | MELTON MOWBRAY |
| 322 | MERSEYSIDE |
| 323 | MERTHYR TYDFIL |
| 324 | MEXBOROUGH |
| 325 | MIDDLETON |