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

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

Libya
22 states (shabiyat, singular - shabiyat); Al Butnan, Al Jabal
al Akhdar, Al Jabal Al Gharbi, Al Jafarah, Al Jafrah, Al Kafrah, Al
Maraj, Al Marqab, Al Murzuq, Al Wahat, An Nuqat al Khams, Az
Zawiyah, Banghazi, Darnah, Ghat, Misratah, Nalut, Sibha, Surt,
Tarabulus, Wadi al Hayat, Wadi ash Shati

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

Luxembourg
3 districts; Diekirch, Grevenmacher, Luxembourg

Macau
none (special administrative region of the People's Republic
of China)

Macedonia
84 municipalities (opstini, singular - opstina); Aerodrom
(Skopje), Aracinovo, Berovo, Bitola, Bogdanci, Bogovinje, Bosilovo,
Brvenica, Butel (Skopje), Cair (Skopje), Caska, Centar (Skopje),
Centar Zupa, Cesinovo, Cucer Sandevo, Debar, Debarca, Delcevo, Demir
Hisar, Demir Kapija, Dojran, Dolneni, Dorce Petrov (Gjorce Petrov)
(Skopje), Drugovo, Gazi Baba (Skopje), Gevgelija, Gostivar, Gradsko,
Ilinden, Jegunovce, Karbinci, Karpos (Skopje), Kavadarci, Kicevo,
Kisela Voda (Skopje), Kocani, Konce, Kratovo, Kriva Palanka,
Krivogastani, Krusevo, Kumanovo, Lipkovo, Lozovo, Makedonska
Kamenica, Makedonski Brod, Mavrovo i Rostusa, Mogila, Negotino,
Novaci, Novo Selo, Ohrid, Oslomej, Pehcevo, Petrovec, Plasnica,
Prilep, Probistip, Radovis, Rankovce, Resen, Rosoman, Saraj
(Skopje), Sopiste, Staro Nagoricane, Stip, Struga, Strumica,
Studenicani, Suto Orizari (Skopje), Sveti Nikole, Tearce, Tetovo,
Valandovo, Vasilevo, Veles, Vevcani, Vinica, Vranestica, Vrapciste,
Zajas, Zelenikovo, Zelino, Zrnovci
note: the 10 municipalities followed by Skopje in parentheses
collectively constitute the larger Skopje Municipality

Madagascar
6 provinces (faritany); Antananarivo, Antsiranana,
Fianarantsoa, Mahajanga, Toamasina, Toliara

Malawi
28 districts; Balaka, Blantyre, Chikwawa, Chiradzulu,
Chitipa, Dedza, Dowa, Karonga, Kasungu, Likoma, Lilongwe, Machinga
(Kasupe), Mangochi, Mchinji, Mulanje, Mwanza, Mzimba, Neno, Ntcheu,
Nkhata Bay, Nkhotakota, Nsanje, Ntchisi, Phalombe, Rumphi, Salima,
Thyolo, Zomba