| Locality | Post Code |
|---|---|
| Laurencekirk, Aberdeenshire | AB30 |
| Leslie, Aberdeenshire | AB52 |
| Lessendrum, Aberdeenshire | AB54 |
| Logie Coldstone, Aberdeenshire | AB34 |
| Logierieve, Aberdeenshire | AB41 |
| Longhaven, Aberdeenshire | AB42 |
| Longhill, Aberdeenshire | AB54 |
| Longmanhill, Aberdeenshire | AB45 |
| Longside, Aberdeenshire | AB42 |
| Lonmay, Aberdeenshire | AB43 |
| Lumphanan, Aberdeenshire | AB31 |
| Lumsden, Aberdeenshire | AB54 |
| Luthermuir, Aberdeenshire | AB30 |
| Lyne of Skene, Aberdeenshire | AB32 |
| Macduff, Aberdeenshire | AB44 |
| Marnoch, Aberdeenshire | AB54 |
| Maryculter, Aberdeenshire | AB12 |
| Marykirk, Aberdeenshire | AB30 |