- La Draye, France
- La Tania, France
- Lahti, Finland
- Leutasch, Austria
- Les Saisies, France
- Levi, Finland
- Lillaz, Italy
- Lillehammer, Norway
- Lorenzago di Cadore, Italy
- Lousto, Finland
- Maine, USA
- Massachusetts, USA
- Maurach, Austria
- Méribel, France
- Michigan, USA
- Minnesota, USA
- Molines, France
- Montana, USA
- Monte Pana - Santa Cristina, Italy
- Mora/Salen/Lima, Sweden
- Morzine, France