| Lincoln to Lizzano | 1,222.13 mi (1,966.82 km) |
| Lincoln to Locate di Triulzi | 698.41 mi (1,123.99 km) |
| Lincoln to Locorotondo | 1,198.33 mi (1,928.52 km) |
| Lincoln to Locri | 1,308.46 mi (2,105.76 km) |
| Lincoln to Lodi | 708.29 mi (1,139.89 km) |
| Lincoln to Lomazzo | 673.59 mi (1,084.04 km) |
| Lincoln to Lonate Pozzolo | 671.28 mi (1,080.31 km) |
| Lincoln to Lonigo | 761.18 mi (1,225.01 km) |
| Lincoln to Loreto | 934.69 mi (1,504.24 km) |
| Lincoln to Loria | 758.51 mi (1,220.70 km) |
| Lincoln to Lucca | 820.12 mi (1,319.86 km) |
| Lincoln to Lucera | 1,094.42 mi (1,761.30 km) |
| Lincoln to Lugo | 829.39 mi (1,334.77 km) |
| Lincoln to Luino | 648.81 mi (1,044.16 km) |
| Lincoln to Lurate Caccivio | 668.92 mi (1,076.52 km) |
