| Lessingtheater Wolfenbüttel | Lessingtheater Wolfenbüttel | Germany, Wolfenbüttel, Harztorwall 16 | 1943-09-04 | 1997-10-09 | 1943–1997 | 3 | |
| L'Espal | L'Espal | France, Le Mans, 60 Rue de l'Estérel | 2013-12-03 | 2014-02-26 | 2013–2014 | 2 | |
| Laird Opera House | Laird Opera House | United States of America, Greenville | 1907-09-07 | 1907-09-07 | 1907 | 1 | |
| Latvia | Latvia | Latvia, Latvia | 1923-09-02 | -- | 1923 | 1 | |
| Lunde 10-årige skole | Lunde 10-årige skole | Norway, Lunde, Nome | 2004-09-09 | -- | 2004–2006 | 2 | |
| Loke Yew Hall | Loke Yew Hall | China, Hong Kong, Pok Fu Lam Rd | 1960-04-21 | 1960-04-23 | 1960 | 1 | |
| Lyric Theatre | Lyric Theatre | United States of America, Portland | 1908-07-07 | 1908-07-07 | 1908 | 1 | |
| Landes-Theater Graz | Landes-Theater Graz | Austria, Graz | 1878-10-16 | 1878-10-29 | 1878 | 1 | |
| Lewis Center for the Arts - Marie and Edward Matthews '53 Acting Studio | Lewis Center for the Arts - Marie and Edward Matthews '53 Acting Studio | United States of America, Princeton, 185 Nassau Street | 2008-02-08 | 2008-02-16 | 2008 | 1 | |
| Landestheater Schwaben | Landestheater Schwaben | Germany, Memmingen, Theaterplatz 2 | 1976-09-27 | 2017-04-08 | 1976–2016 | 6 | |
| Luleå | Luleå | Sweden, Luleå | -- | -- | | | |
| Le Parvis Scène Nationale Tarbes Pyrénées | Le Parvis Scène Nationale Tarbes Pyrénées | France, Ibos, 8 Zoning Industriel | 2005-03-22 | 2015-04-01 | 2005–2018 | 5 | |
| Limassol | Limassol | Cyprus, Limassol | 1897-12-20 | 1974-05-16 | 1897–1974 | 3 | |
| Lycée Billes | Lycée Billes | Senegal, Rufisque | 2021-05-26 | -- | 2021 | 1 | |
| Langenhagen | Langenhagen | Germany, Langenhagen | 2010-11-10 | -- | 2010 | 1 | |
| Lindenhalle Wolfenbüttel | Lindenhalle Wolfenbüttel | Germany, Wolfenbüttel, Halberstädter Str. 1A | 2007-02-20 | -- | 2007 | 1 | |
| Lyttelton Theatre | Lyttelton Theatre | England, London, Upper Ground | 1976-03-17 | 2017-03-21 | 1976–2016 | 5 | |
| Lunde barneskole | Lunde barneskole | Norway, Skien, Skien | 2006-11-20 | -- | 2006 | 1 | |
| Lilla Edet | Lilla Edet | Sweden, Lilla Edet | 1989-11-03 | 1989-11-03 | 1989 | 1 | |
| Le Salmanazar | Le Salmanazar | France, Épernay, 8 Rue de Reims | 2014-02-11 | -- | 2014 | 1 | |
| Limelight Theatre | Limelight Theatre | United States of America, St. Augustine, 11 Old Mission Avenue | 2019-01-11 | 2019-02-03 | 2019 | 1 | |
| Lloyd Theater, Fine Arts Building | Lloyd Theater, Fine Arts Building | United States of America, Lynchburg, 1971 University Blvd | 2009-03-20 | 2009-03-28 | 2009 | 1 | |
| Landestheater Schleswig | Landestheater Schleswig | Germany, Schleswig | 1954-02-28 | -- | 1954 | 1 | |
| Landesbühne Sachsen-Anhalt Lutherstadt Eisleben | Landesbühne Sachsen-Anhalt Lutherstadt Eisleben | Germany, Lutherstadt Eisleben, Landwehr 5 | 2001-10-06 | 2003-04-01 | 2001–2009 | 2 | |
| Lugoj | Lugoj | Romania, Lugoj | 1892-03-21 | -- | 1892–1907 | 2 | |
| Landestheater Württemberg-Hohenzollern | Landestheater Württemberg-Hohenzollern | Germany, Tübingen, Eberhardstraße 6 | 1955-- | 2003-06-14 | 1955–2003 | 9 | |
| Lučenec | Lučenec | Slovak Republic, Lučenec | 1912-10-08 | 1912-11-22 | 1912–1939 | 4 | |
| Landsberg (Warthe) | Landsberg (Warthe) | Poland, Gorzów Wielkopolski | 1928-03-20 | -- | 1928 | 1 | |
| Laikmetīgās mākslas telpa Kurtuve | Valmerias Teatris, Laikmetīgās mākslas telpa Kurtuve | Latvia | 2023-06-14 | 2023-09-10 | 2023 | 1 | |
| Liceo Bicentenario Puente Alto | Liceo Bicentenario Puente Alto | Chile, Puente Alto, Claudio Matte 179, | 2011-09- | -- | 2011 | 1 | |
| Linköping Teater | Linköping Teater | Sweden, Linköping | 1876-05-12 | 1884-01-06 | 1876–1884 | 4 | |
| Lyceum Theatre | Lyceum Theatre | United States of America, Minneapolis, 82 Eleventh Street | 1892-05-02 | 1928-03-21 | 1892–1928 | 3 | |
| LAKtheater | LAKtheater (Leiden Academic Arts Centre/Leids Academisch Kunstcentrum) | Netherlands, Leiden, Cleveringaplaats 1 | 2000-04-11 | 2000-04-12 | 2000–2009 | 5 | |
| Leeds Theatre, Catherine Bryan Dill Center for the Performing Arts | Leeds Theatre, Catherine Bryan Dill Center for the Performing Arts | United States of America, Providence, 83 Waterman Street | 1998-04-09 | 1998-04-19 | 1998 | 1 | |
| Lillehammer, Kinoen | Kinoen Lillehammer | Norway, Lillehammer, Kirkegata 69 | 1965-09-23 | 1987-03-16 | 1965–1993 | 13 | |
| Lippisches Landestheater | Lippisches Landestheater | Germany, Detmold | 1925-08-25 | 1931-03-11 | 1925–1934 | 3 | |
| Lietuvos nacionalinis dramos teatras | Lietuvos nacionalinis dramos teatras | Lithuania, Vilnius, Gedimino pr. 4 | 2009-03-07 | 2011-01-16 | 2009–2011 | 4 | |
| Leschi Trapezikon Ypallilon | Leschi Trapezikon Ypallilon | Greece, Thessaloniki | 1933-02-16 | -- | 1933 | 1 | |
| Lanxin Theater | Lanxin Theater | China, Shanghai, 57 Maoming S Rd, Huangpu District | 2006-06-23 | 2006-06-25 | 2006 | 1 | |
| Le Prisme | Le Prisme | France, Elancourt, Quartier Des Sept Mares | 1999-04-07 | 1999-04-09 | 1999 | 1 | |
| Lappeenrannan Kaupunginteatteri | Lappeenrannan Kaupunginteatteri | Finland, Lappeenranta, 56, Valtakatu | 1926-- | 2006-05-10 | 1926–2006 | 4 | |
| LIPA - Sennheiser Studio Theatre | LIPA - Sennheiser Studio Theatre | England, Liverpool, Pilgrim st / Mount st | 2009-05-14 | 2009-05-14 | 2009 | 1 | |
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