| Lincoln to Liria | 939.85 mi (1,512.54 km) |
| Lincoln to Llagostera | 803.47 mi (1,293.06 km) |
| Lincoln to Llanera | 718.00 mi (1,155.51 km) |
| Lincoln to Llanes | 704.43 mi (1,133.67 km) |
| Lincoln to Lleida | 804.12 mi (1,294.11 km) |
| Lincoln to Lloret de Mar | 811.72 mi (1,306.33 km) |
| Lincoln to Lluchmayor | 962.91 mi (1,549.66 km) |
| Lincoln to Loeches | 897.57 mi (1,444.50 km) |
| Lincoln to Logrono | 748.84 mi (1,205.14 km) |
| Lincoln to Loja | 1,123.22 mi (1,807.65 km) |
| Lincoln to Lora del Rio | 1,102.40 mi (1,774.14 km) |
| Lincoln to Lorca | 1,075.72 mi (1,731.20 km) |
| Lincoln to Los Alcazares | 1,069.99 mi (1,721.99 km) |
| Lincoln to Los Barrios | 1,201.74 mi (1,934.01 km) |
| Lincoln to Los Corrales de Buelna | 707.26 mi (1,138.22 km) |
