Kuwait
5 governorates (muhafazat, singular - muhafazah); Al Ahmadi,
Al Farwaniyah, Al 'Asimah, Al Jahra', Hawalli

Kyrgyzstan
7 provinces (oblastlar, singular - oblasty) and 1 city*
(shaar); Batken Oblasty, Bishkek Shaary*, Chuy Oblasty (Bishkek),
Jalal-Abad Oblasty, Naryn Oblasty, Osh Oblasty, Talas Oblasty,
Ysyk-Kol Oblasty (Karakol)
note: administrative divisions have the same names as their
administrative centers (exceptions have the administrative center
name following in parentheses)

Laos
16 provinces (khoueng, singular and plural), 1 municipality*
(kampheng nakhon, singular and plural), and 1 special zone**
(khetphiset, singular and plural); Attapu, Bokeo, Bolikhamxai,
Champasak, Houaphan, Khammouan, Louangnamtha, Louangphabang,
Oudomxai, Phongsali, Salavan, Savannakhet, Viangchan*, Viangchan,
Xaignabouli, Xaisomboun**, Xekong, Xiangkhoang

Latvia
26 counties (singular - rajons) and 7 municipalities*:
Aizkraukles Rajons, Aluksnes Rajons, Balvu Rajons, Bauskas Rajons,
Cesu Rajons, Daugavpils*, Daugavpils Rajons, Dobeles Rajons,
Gulbenes Rajons, Jekabpils Rajons, Jelgava*, Jelgavas Rajons,
Jurmala*, Kraslavas Rajons, Kuldigas Rajons, Liepaja*, Liepajas
Rajons, Limbazu Rajons, Ludzas Rajons, Madonas Rajons, Ogres Rajons,
Preilu Rajons, Rezekne*, Rezeknes Rajons, Riga*, Rigas Rajons,
Saldus Rajons, Talsu Rajons, Tukuma Rajons, Valkas Rajons, Valmieras
Rajons, Ventspils*, Ventspils Rajons

Lebanon
6 governorates (mohafazat, singular - mohafazah); Beyrouth,
Beqaa, Liban-Nord, Liban-Sud, Mont-Liban, Nabatiye

Lesotho
10 districts; Berea, Butha-Buthe, Leribe, Mafeteng, Maseru,
Mohales Hoek, Mokhotlong, Qacha's Nek, Quthing, Thaba-Tseka

Liberia
15 counties; Bomi, Bong, Gparbolu, Grand Bassa, Grand Cape
Mount, Grand Gedeh, Grand Kru, Lofa, Margibi, Maryland, Montserrado,
Nimba, River Cess, River Gee, Sinoe

Libya
25 municipalities (baladiyat, singular - baladiyah); Ajdabiya,
Al 'Aziziyah, Al Fatih, Al Jabal al Akhdar, Al Jufrah, Al Khums, Al
Kufrah, An Nuqat al Khams, Ash Shati', Awbari, Az Zawiyah, Banghazi,
Darnah, Ghadamis, Gharyan, Misratah, Murzuq, Sabha, Sawfajjin, Surt,
Tarabulus, Tarhunah, Tubruq, Yafran, Zlitan; note - the 25
municipalities may have been replaced by 13 regions

Liechtenstein
11 communes (Gemeinden, singular - Gemeinde); Balzers,
Eschen, Gamprin, Mauren, Planken, Ruggell, Schaan, Schellenberg,
Triesen, Triesenberg, Vaduz

Lithuania
10 counties (apskritys, singular - apskritis); Alytaus,
Kauno, Klaipedos, Marijampoles, Panevezio, Siauliu, Taurages,
Telsiu, Utenos, Vilniaus