| Sr. No. | City |
|---|---|
| 326 | LLANGEFNI |
| 327 | LLANRWST |
| 328 | LONDON |
| 329 | LONDONDERRY |
| 330 | LOUGHBOROUGH |
| 331 | LOUGHTON |
| 332 | LOUTH |
| 333 | LOWESTOFT |
| 334 | LUDLOW |
| 335 | LUTON |
| 336 | LYMINGTON |
| 337 | LYTHAM ST. ANNES |
| 338 | MACCLESFIELD |
| 339 | MAESTEG |
| 340 | MAIDENHEAD |
| 341 | MAIDSTONE |
| 342 | MALDON |
| 343 | MALTON |
| 344 | MALVERN |
| 345 | MANCHESTER |
| 346 | MANSFIELD |
| 347 | MARKET HARBOROUGH |
| 348 | MARLBOROUGH |
| 349 | MARLOW |
| 350 | MELTON MOWBRAY |