| Lyceum | Lyceum | United States, Rochester | 1903-04-03 | 1903-04-04 | 1903 | 1 | |
| Landestheater Dinkelsbühl | Landestheater Dinkelsbühl | Germany, Dinkelsbühl, Dr.-Martin-Luther-Straße 10 | 1992-02-19 | -- | 1992 | 1 | |
| Landesbühne Rhein-Main | Landesbühne Rhein-Main | Germany, Frankfurt am Main | 1957-01-16 | -- | 1957 | 1 | |
| Lødingen | Lødingen skole (Loedingen) | Norway, Lødingen | 1968-09-10 | -- | 1968–1983 | 4 | |
| Lyceum Theatre | Lyceum Theatre | United States, Harrisburg | 1904-05-12 | 1908-03-28 | 1904–1907 | 2 | |
| Lyceum Theatre | Lyceum Theatre | United States, New York, Fourth Avenue | 1891-03-06 | 1967-06-17 | 1891–1967 | 10 | |
| Landdrostei Pinneberg (Gartenhaus) | Landdrostei Pinneberg (Gartenhaus) | Germany, Pinneberg | 2002-09-27 | 2002-09-29 | 2002 | 1 | |
| Leggett Theatre, Peace College Theatre | Leggett Theatre, Peace College Theatre | United States, Raleigh, 15 East Peace Street | 2002-11-06 | 2007-09-25 | 2002–2007 | 2 | |
| Lloyd Theater, Fine Arts Building | Lloyd Theater, Fine Arts Building | United States, Lynchburg, 1971 University Blvd | 2009-03-20 | 2009-03-28 | 2009 | 1 | |
| Lørenskog Kultursenter | Lørenskog Kultursenter | Norway, Lørenskog, Festplassen 1 | 2008-09-24 | -- | 2008 | 1 | |
| Lørenskog | Lørenskog | Norway, Lørenskog | 1990-10-22 | -- | 1990 | 1 | |
| Ludgo-Spelviks Bygdegård | Ludgo-Spelviks Bygdegård | Sweden, Nyköping, Ludgo-Spelviks Bygdegård | 2019-10-13 | 2019-10-13 | 2019 | 1 | |
| Le point d’eau | Le point d’eau | France, Ostwald, 17 Allée René Cassin | 1999-10-16 | -- | 1999 | 1 | |
| Lys-Montparnasse, Théâtre du | Théâtre du Lys-Montparnasse | France, Paris, 15, rue du Maine | 1985-01-16 | 1985-01-24 | 1985 | 1 | |
| Loyola Community Theater | Loyola Community Theater | United States, Chicago | 1949-03-05 | 1949-03-06 | 1949 | 1 | |
| Landestheater Linz (Arena Schauspielhaus) | Landestheater Linz (Arena Schauspielhaus) | Austria, Linz, Promenade 39 | 2015-03-27 | -- | 2015 | 1 | |
| Lincoln Performance Hall | Lincoln Performance Hall | United States, Portland, 1620 SW Park Avenue | 2007-02-22 | 2007-03-03 | 2007 | 1 | |
| Lyric Theatre | Lyric Theatre | United States, Portland | 1908-07-07 | 1908-07-07 | 1908 | 1 | |
| Lion Arts Theatre | Lion Arts Theatre | Australia, Adelaide, North Terrace & Morphett Street | 1991-08-17 | 1992-03-09 | 1991–1992 | 2 | |
| Lyceum Theatre | Lyceum Theatre | England, Sheffield, 55 Norfolk Street | 1903-06-15 | 1910-06-02 | 1903–1913 | 9 | |
| Lillestrøm | Lillestrøm | Norway, Lillestrøm | 1928-03-23 | -- | 1928 | 1 | |
| Los Angeles Theatre | Los Angeles Theatre | United States, Los Angeles | 1908-04-04 | 1908-04-04 | 1908 | 1 | |
| Lichfield Garrick Theatre | Lichfield Garrick Theatre | England, Lichfield, Castle Dyke | 1901-05-13 | 2010-02-13 | 1901–2010 | 3 | |
| La Filature | La Filature | France, Mulhouse, 20 Allée Nathan Katz | 2005-02-25 | 2021-10-17 | 2005–2021 | 3 | |
| Lowry Centre | Lowry Centre | England, Salford Quays, Pier 8 | 2000-10-24 | 2019-10-19 | 2000–2019 | 6 | |
| Lippisches Landestheater | Lippisches Landestheater | Germany, Detmold | 1925-08-25 | 1931-03-11 | 1925–1934 | 3 | |
| Lore Bronner-Bühne | Lore Bronner-Bühne | Germany, Munich | 1955-11-04 | -- | 1955 | 1 | |
| Leverkusen | Leverkusen | Germany, Leverkusen | 1977-09-20 | -- | 1977 | 1 | |
| Little Theatre, Muskingum College | Little Theatre, Muskingum College | United States, New Concord, 163 Stormont St | 1963-12-11 | 1963-12-14 | 1963 | 1 | |
| Leiden | Leiden | Netherlands, Leiden | 2002-06-17 | 2002-06-18 | 2002 | 1 | |
| Limelight Theatre | Limelight Theatre | United States, St. Augustine, 11 Old Mission Avenue | 2019-01-11 | 2019-02-03 | 2019 | 1 | |
| Library Theatre | Library Theatre | England, Manchester, Central Library, St Peter's Square | 1996-03-19 | 1996-03-23 | 1996 | 1 | |
| La Crosse State Teachers College | La Crosse State Teachers College | United States, La Crosse | 1935-11-23 | -- | 1935 | 1 | |
| Long Island | Long Island | United States, Freeport | 1928-04-14 | -- | 1928 | 1 | |
| Lwowski Teatr Ludowy | Lwowski Teatr Ludowy | Poland, Tarnów | 1906-10-01 | -- | 1906 | 1 | |
| Lappeenranta | Lappeenranta | Finland, Lappeenranta | 1973-08-01 | -- | 1973 | 1 | |
| Leighton House Museum | Leighton House Museum | England, London, 12 Holland Park Road, Holland Park, | 2014-04-01 | 2014-04-02 | 2014 | 1 | |
| Leisure and Cultural Services Department | Leisure and Cultural Services Department | Hong Kong, Kwai Tsing District, 1-3 Pai Tau St | 2006-05-18 | 2006-06-04 | 2006 | 2 | |
| Loeb Drama Center | Loeb Drama Center | United States, Cambridge, 64 Brattle Street | 1961-03-23 | 2005-08-20 | 1961–2005 | 9 | |
| Lyngmyr ungdomsskole | Lyngmyr ungdomsskole | Norway, Tvedestrand | 1997-09-04 | 1997-09-06 | 1997 | 1 | |
| Landestheater Detmold Sommertheater | Landestheater Detmold Sommertheater | Germany, Detmold, Theater Platz 1 | 2010-01-22 | 2010-03-27 | 2010 | 1 | |
| Los Angeles Actors' Theatre | Los Angeles Actors' Theatre | United States, Los Angeles | 1983-10-01 | -- | 1983 | 1 | |
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