| 18.073 | Koya YurukiKashiwa Reysol |  Kashiwa Reysol | Mijlocaș | 31 | 350 K € |
| 18.073 | Kristian Mandić1. FC Nürnberg |  1. FC Nürnberg | Fundaș | 19 | 350 K € |
| 18.073 | Krzysztof FałowskiŁKS Łódź |  ŁKS Łódź | Fundaș | 19 | 350 K € |
| 18.073 | LK Lacine KonéMérida⚽ |  Mérida | Atacant | 24 | 350 K € |
| 18.073 | Ladislav KrobotBohemians Praha 1905 |  Bohemians Praha 1905 | Atacant | 25 | 350 K € |
| 18.073 | Landon EmenaloCeltic |  Celtic | Mijlocaș | 18 | 350 K € |
| 18.073 | Lautaro VázquezBoston River |  Boston River | Fundaș | 20 | 350 K € |
| 18.073 | Lawrence WongMelbourne City FC |  Melbourne City FC | Mijlocaș | 19 | 350 K € |
| 18.073 | Layousse SambLaval |  Laval | Fundaș | 26 | 350 K € |
| 18.073 | Lennart GrillDynamo Dresden |  Dynamo Dresden | Portar | 27 | 350 K € |
| 18.073 | Leo AfonsoRhode Island FC |  Rhode Island FC | Atacant | 25 | 350 K € |
| 18.073 | Leo StuckiThun |  Thun | Portar | 18 | 350 K € |
| 18.073 | Leon JensenArminia Bielefeld |  Arminia Bielefeld | Mijlocaș | 29 | 350 K € |
| 18.073 | LK Leonard KrasniqiHoffenheim II |  Hoffenheim II | Mijlocaș | 20 | 350 K € |
| 18.073 | Leonardo DuránMineros de Zacatecas |  Mineros de Zacatecas | Portar | 26 | 350 K € |
| 18.073 | Leonardo MoralesBelgrano |  Belgrano | Fundaș | 35 | 350 K € |
| 18.073 | Leonardo RochaJEF United Chiba |  JEF United Chiba | Atacant | 29 | 350 K € |
| 18.073 | Leonardo RooiAmaZulu FC |  AmaZulu FC | Mijlocaș | 24 | 350 K € |
| 18.073 | LU Leonardo UbaldiDesenzano |  Desenzano | Atacant | 27 | 350 K € |
| 18.073 | Leonel Di PlácidoAtlético Tucumán |  Atlético Tucumán | Fundaș | 32 | 350 K € |
| 18.073 | Lewis HodgkissStenhousemuir |  Stenhousemuir | Mijlocaș | 19 | 350 K € |
| 18.073 | LimaFK Csíkszereda Miercurea Ciuc |  FK Csíkszereda Miercurea Ciuc | Mijlocaș | 21 | 350 K € |
| 18.073 | Linus RosenlöcherIngolstadt |  Ingolstadt | Fundaș | 26 | 350 K € |
| 18.073 | Lisandro LópezBelgrano | Belgrano | Fundaș | 37 | 350 K € |
| 18.073 | LC Llyton ChapmanWigan Athletic |  Wigan Athletic | Fundaș | 21 | 350 K € |
| 18.073 | LM Lohan McDougaldCambridge United |  Cambridge United | Mijlocaș | 17 | 350 K € |
| 18.073 | Lorenzo ZiniAlcione Milano |  Alcione Milano | Atacant | 20 | 350 K € |
| 18.073 | Lorik EminiFC Rapperswil-Jona |  FC Rapperswil-Jona | Mijlocaș | 27 | 350 K € |
| 18.073 | Louis YamaguchiKawasaki Frontale |  Kawasaki Frontale | Portar | 28 | 350 K € |
| 18.073 | LC Luca ConnellBarnsley |  Barnsley | Mijlocaș | 25 | 350 K € |
| 18.073 | Luca GemelloMantova |  Mantova | Portar | 26 | 350 K € |
| 18.073 | Luca PazourekTSV Hartberg |  TSV Hartberg | Fundaș | 22 | 350 K € |
| 18.073 | Lucas AnackerLevadiakos |  Levadiakos | Portar | 30 | 350 K € |
| 18.073 | Lucas AraújoBotev Plovdiv |  Botev Plovdiv | Mijlocaș | 27 | 350 K € |
| 18.073 | Lucas NúñezDeportivo Maldonado |  Deportivo Maldonado | Mijlocaș | 25 | 350 K € |
| 18.073 | Lucas PiazonWieczysta Kraków |  Wieczysta Kraków | Mijlocaș | 32 | 350 K € |
| 18.073 | Lucas de los SantosDefensor Sporting |  Defensor Sporting | Mijlocaș | 25 | 350 K € |
| 18.073 | Lucca GentilDjurgårdens IF |  Djurgårdens IF | Fundaș | 19 | 350 K € |
| 18.073 | Lucjan KlisiewiczPodbeskidzie Bielsko-Biała |  Podbeskidzie Bielsko-Biała | Atacant | 24 | 350 K € |
| 18.073 | Luis CervantesMineros de Zacatecas | Mineros de Zacatecas | Fundaș | 25 | 350 K € |
| 18.073 | Luis MagoMuğlaspor |  Muğlaspor | Fundaș | 32 | 350 K € |
| 18.073 | LM Luis MorcilloCD Extremadura |  CD Extremadura | Mijlocaș | 23 | 350 K € |
| 18.073 | Luis PalaciosSanta Fe |  Santa Fe | Fundaș | 25 | 350 K € |
| 18.073 | LS Luis SánchezCacereño |  Cacereño | Mijlocaș | 25 | 350 K € |
| 18.073 | Luka AdžićŽelezničar Pančevo |  Železničar Pančevo | Mijlocaș | 28 | 350 K € |
| 18.073 | Luka LecicCD Extremadura | CD Extremadura | Mijlocaș | 21 | 350 K € |
| 18.073 | Luka LijeskićRadnički 1923 |  Radnički 1923 | Portar | 21 | 350 K € |
| 18.073 | Luka PosinkovićVaraždin |  Varaždin | Fundaș | 23 | 350 K € |
| 18.073 | Lukas HavelFC Silon Táborsko |  FC Silon Táborsko | Fundaș | 30 | 350 K € |
| 18.073 | LA Luke AlkerBarnsley | Barnsley | Atacant | 19 | 350 K € |
