| Item | Type | Found in | 
|---|---|---|
| Luṅ | Place | K_0281_0041 | 
| Luṅa | Place | K_0281_0041 | 
| Lūnarko Lāmā | Person | E_1448_0046 | 
| Luterāma Bhāvo | Person | NHDP_0001_0174 | 
| Lutru | Place | E_3446_0006 | 
| Lutrugāũ | Place | L_1200_0009B, E_3446_0007 | 
| Lyasinkhel | Place | K_0199_0028 | 
| Macāma | Person | NHDP_0001_0157 | 
| Machindra | Person | DNA_0012_0065 | 
| Machindre Damāī | Person | K_0015_0007D | 
| Machuvā Bājāra | Place | DNA_0005_0028 | 
| Macnaghten | Person | DNA_0002_0005, DNA_0004_0034 | 
| Madana | Person | NHDP_0001_0160 | 
| Madanalāla Jhā | Person | K_0090_0049 | 
| Madanamohana Tevārī | Person | DNA_0001_0068 | 
| Madanamohana Tevarī | Person | DNA_0005_0028 | 
| Madanapura | Place | K_0281_0049, K_0281_0041 |