| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| La Boga | city | San Martin | Peru | -6.58 | -76.28 | 830 | 3860 |
| La Cabana | city | San Martin | Peru | -7.04 | -76.56 | 990 | 6979 |
| La Campesina | city | San Martin | Peru | -7.25 | -76.48 | 1217 | 294 |
| La Cruz | city | San Martin | Peru | -5.70 | -77.36 | 2723 | 52441 |
| La Cumbre de La Alianza | city | San Martin | Peru | -6.54 | -76.45 | 941 | 24929 |
| La Esperanza | city | San Martin | Peru | -7.06 | -76.61 | 984 | 6104 |
| La Esperanza | city | San Martin | Peru | -5.76 | -77.47 | 3707 | 1244 |
| La Esperanza | city | San Martin | Peru | -5.89 | -77.34 | 3349 | 9595 |
| La Fila Atalaya | city | San Martin | Peru | -6.84 | -77.74 | 8625 | 220 |
| La Florida | city | San Martin | Peru | -8.30 | -76.42 | 1669 | 4709 |
| La Florida | city | San Martin | Peru | -6.95 | -76.41 | 1049 | 3939 |
| La Florida | city | San Martin | Peru | -5.95 | -77.34 | 3349 | 10278 |
| La Florida | city | San Martin | Peru | -6.58 | -76.46 | 994 | 8600 |
| La Granja | city | San Martin | Peru | -7.03 | -76.70 | 1049 | 2399 |
| La Libertad | city | San Martin | Peru | -6.17 | -77.13 | 2555 | 4733 |
| La Libertad | city | San Martin | Peru | -5.88 | -77.10 | 2545 | 52924 |
| La Lima | city | San Martin | Peru | -6.14 | -77.05 | 3349 | 6928 |
| La Merced | city | San Martin | Peru | -7.17 | -76.72 | 994 | 6965 |
| La Morada | city | San Martin | Peru | -6.95 | -77.52 | 3349 | 149 |
| La Perla | city | San Martin | Peru | -6.68 | -76.26 | 1669 | 4385 |
| La Piedra | city | San Martin | Peru | -7.05 | -76.70 | 1046 | 3557 |
| La Primavera | city | San Martin | Peru | -5.97 | -77.34 | 3349 | 9920 |
| La Puna | city | San Martin | Peru | -6.55 | -76.34 | 994 | 52356 |
| La Union | city | San Martin | Peru | -7.16 | -76.51 | 1069 | 761 |
| La Union | city | San Martin | Peru | -5.91 | -77.32 | 3349 | 10088 |
| La Union | city | San Martin | Peru | -6.74 | -76.69 | 1669 | 2100 |
| La Union | city | San Martin | Peru | -7.04 | -76.69 | 1043 | 2732 |
| La Unión | city | San Martin | Peru | -6.50 | -76.32 | 1850 | 6035 |
| La Unión | city | San Martin | Peru | -8.24 | -76.49 | 1669 | 4352 |
| La Unión | city | San Martin | Peru | -6.99 | -76.47 | 974 | 4760 |
| La Unión | city | San Martin | Peru | -6.70 | -76.70 | 1669 | 2997 |
| La Unión | city | San Martin | Peru | -6.59 | -76.44 | 971 | 8141 |
| La Victoria | city | San Martin | Peru | -6.03 | -77.27 | 3349 | 10230 |
| La Victoria | city | San Martin | Peru | -7.16 | -76.72 | 990 | 7413 |
| Ladrillera | city | San Martin | Peru | -6.07 | -77.08 | 2627 | 4363 |
| Laguna | city | San Martin | Peru | -6.87 | -76.32 | 882 | 5831 |
| Lahuarpia | city | San Martin | Peru | -6.27 | -76.83 | 2509 | 3040 |
| Lamas | city | San Martin | Peru | -6.42 | -76.52 | 2539 | 18242 |
| Las Delicias | city | San Martin | Peru | -6.02 | -77.21 | 2631 | 10804 |
| Las Delicias | city | San Martin | Peru | -6.61 | -76.47 | 1131 | 2780 |
| Las Flores | city | San Martin | Peru | -6.59 | -76.72 | 1755 | 6377 |
| Las Flores | city | San Martin | Peru | -6.95 | -76.40 | 971 | 4473 |
| Las Flores de Mamonaquihua | city | San Martin | Peru | -6.66 | -76.47 | 1669 | 2215 |
| Las Fronteras | city | San Martin | Peru | -6.70 | -76.73 | 1679 | 3219 |
| Las Malvinas | city | San Martin | Peru | -7.20 | -76.73 | 997 | 7475 |
| Las Palmas | city | San Martin | Peru | -6.53 | -76.35 | 1236 | 59715 |
| Las Palmas | city | San Martin | Peru | -6.89 | -76.33 | 882 | 7061 |
| Las Palmas | city | San Martin | Peru | -6.92 | -76.26 | 1007 | 2472 |
| Las Palmas | city | San Martin | Peru | -7.07 | -76.72 | 1112 | 6162 |
| Las Palmeras | city | San Martin | Peru | -8.38 | -76.24 | 2509 | 2696 |
| Las Palmeras | city | San Martin | Peru | -7.11 | -76.51 | 977 | 2033 |
| Las Palmeras | city | San Martin | Peru | -5.76 | -77.30 | 2591 | 2325 |
| Las Pampas | city | San Martin | Peru | -6.61 | -76.32 | 830 | 7585 |
| Lazate | city | San Martin | Peru | -8.02 | -77.35 | 12588 | 490 |
| Leche | city | San Martin | Peru | -6.48 | -75.73 | 830 | 745 |
| Lechugal | city | San Martin | Peru | -7.17 | -76.36 | 1669 | 570 |
| Ledoy | city | San Martin | Peru | -7.12 | -76.65 | 984 | 4698 |
| Leoncio Prado | city | San Martin | Peru | -6.99 | -76.23 | 997 | 1064 |
| Leticia | city | San Martin | Peru | -6.93 | -76.32 | 1000 | 6546 |
| Leticia | city | San Martin | Peru | -5.87 | -77.31 | 2841 | 8028 |
| Leticia | city | San Martin | Peru | -6.55 | -75.90 | 977 | 1162 |
| Leticia | city | San Martin | Peru | -6.82 | -76.57 | 1669 | 3442 |
| Libano | city | San Martin | Peru | -6.93 | -77.55 | 3349 | 149 |
| Libertad | city | San Martin | Peru | -7.07 | -76.69 | 1069 | 5712 |
| Libertad | city | San Martin | Peru | -6.79 | -76.64 | 1669 | 2187 |
| Libertad | city | San Martin | Peru | -7.04 | -76.47 | 944 | 3636 |
| Lima Bamba | city | San Martin | Peru | -6.17 | -77.01 | 3776 | 8485 |
| Limatambo | city | San Martin | Peru | -6.66 | -76.72 | 1738 | 5415 |
| Limon | city | San Martin | Peru | -7.05 | -76.54 | 974 | 6552 |
| Limón | city | San Martin | Peru | -6.71 | -76.27 | 1145 | 3750 |
| Limón | city | San Martin | Peru | -6.71 | -76.28 | 1207 | 3057 |
| Lircay | city | San Martin | Peru | -6.97 | -76.71 | 1145 | 1804 |
| Lisboa | city | San Martin | Peru | -8.33 | -76.39 | 1669 | 5057 |
| Llocllada | city | San Martin | Peru | -7.06 | -76.56 | 974 | 7079 |
| Loboyacu | city | San Martin | Peru | -8.27 | -76.40 | 1669 | 4786 |
| Lopuna | city | San Martin | Peru | -7.25 | -76.73 | 1033 | 7523 |
| Los Alpes | city | San Martin | Peru | -7.05 | -76.71 | 1076 | 4096 |
| Los Angeles | city | San Martin | Peru | -7.01 | -76.75 | 1131 | 3179 |
| Los Angeles | city | San Martin | Peru | -8.38 | -76.42 | 1791 | 6626 |
| Los Angeles | city | San Martin | Peru | -5.93 | -77.02 | 2624 | 5029 |
| Los Chilchos | city | San Martin | Peru | -6.72 | -77.60 | 5029 | 149 |
| Los Claveles | city | San Martin | Peru | -6.13 | -77.07 | 3349 | 5865 |
| Los Claveles | city | San Martin | Peru | -6.71 | -76.70 | 1669 | 2997 |
| Los Facundos | city | San Martin | Peru | -6.35 | -77.09 | 4189 | 3104 |
| Luis Pardo | city | San Martin | Peru | -8.49 | -76.40 | 2509 | 1088 |
| Lupuna | city | San Martin | Peru | -8.24 | -76.42 | 1669 | 4488 |