| 32.835 | L LianCF Os Belenenses |  CF Os Belenenses | Atacant | — | 150 K € |
| 32.835 | Liburn LazojaOtrant |  Otrant | Atacant | 18 | 150 K € |
| 32.835 | Liiban AbadidNordic United FC |  Nordic United FC | Fundaș | 24 | 150 K € |
| 32.835 | LM Lindokuhle MtshaliKruger United | K Kruger United | Mijlocaș | 28 | 150 K € |
| 32.835 | Lino Wernberg HyppänenHelsingborg |  Helsingborg | Fundaș | 17 | 150 K € |
| 32.835 | Lior GliklichWolfsberger AC |  Wolfsberger AC | Portar | 23 | 150 K € |
| 32.835 | Liridon LatifiKyzylzhar |  Kyzylzhar | Atacant | 32 | 150 K € |
| 32.835 | Lisandro BajúMontevideo Wanderers |  Montevideo Wanderers | Fundaș | 21 | 150 K € |
| 32.835 | Liu JialeChongqing Tonglianglong |  Chongqing Tonglianglong | Mijlocaș | 18 | 150 K € |
| 32.835 | Liu MingshiChongqing Tonglianglong | Chongqing Tonglianglong | Fundaș | 22 | 150 K € |
| 32.835 | Liu RuofanShanghai Port |  Shanghai Port | Mijlocaș | 27 | 150 K € |
| 32.835 | Ljubomir PejovićMladost Donja Gorica |  Mladost Donja Gorica | Fundaș | 23 | 150 K € |
| 32.835 | Lloyd AndersonCrusaders |  Crusaders | Mijlocaș | 28 | 150 K € |
| 32.835 | LG Loan GuignardYverdon |  Yverdon | Fundaș | 20 | 150 K € |
| 32.835 | Lorent TallaMalisheva |  Malisheva | Mijlocaș | 21 | 150 K € |
| 32.835 | Lorenzo BittarelliYverdon | Yverdon | Fundaș | 21 | 150 K € |
| 32.835 | LG Lorenzo GagliardiTeam Altamura |  Team Altamura | Fundaș | — | 150 K € |
| 32.835 | Lorenzo InsigneSampdoria |  Sampdoria | Atacant | 35 | 150 K € |
| 32.835 | Lorenzo TravagliaNK Mladost Zdralovi |  NK Mladost Zdralovi | Atacant | 21 | 150 K € |
| 32.835 | Lorenzo YoundjeEupen |  Eupen | Fundaș | 21 | 150 K € |
| 32.835 | Louis FortinFCV Dender EH |  FCV Dender EH | Portar | 24 | 150 K € |
| 32.835 | LF Louis FoubleValenciennes |  Valenciennes | Mijlocaș | 17 | 150 K € |
| 32.835 | Louis MarasiAtert Bissen |  Atert Bissen | Fundaș | 20 | 150 K € |
| 32.835 | LS Louis SiliadinBoulogne |  Boulogne | Fundaș | 25 | 150 K € |
| 32.835 | Loïc BessiléTrenčín |  Trenčín | Fundaș | 27 | 150 K € |
| 32.835 | LV Loïc VeyaXamax |  Xamax | Atacant | 19 | 150 K € |
| 32.835 | Lu YongtaoShanghai Port | Shanghai Port | Mijlocaș | 26 | 150 K € |
| 32.835 | LB Luca BuzduganRapid București |  Rapid București | Mijlocaș | — | 150 K € |
| 32.835 | Luca CreccoSorrento |  Sorrento | Mijlocaș | 31 | 150 K € |
| 32.835 | Luca DenkFC Emmen |  FC Emmen | Mijlocaș | 23 | 150 K € |
| 32.835 | Luca EdelhoferFirst Vienna FC |  First Vienna FC | Atacant | 25 | 150 K € |
| 32.835 | Luca MeislAustria Salzburg |  Austria Salzburg | Fundaș | 27 | 150 K € |
| 32.835 | Luca RamirezAl-Riyadh |  Al-Riyadh | Atacant | 20 | 150 K € |
| 32.835 | Luca SzimionașUniversitatea Cluj |  Universitatea Cluj | Mijlocaș | 20 | 150 K € |
| 32.835 | Lucas CrispimFortaleza |  Fortaleza | Mijlocaș | 32 | 150 K € |
| 32.835 | Lucas CunhaPonte Preta |  Ponte Preta | Fundaș | 29 | 150 K € |
| 32.835 | Lucas ForsbergGIF Sundsvall |  GIF Sundsvall | Fundaș | 23 | 150 K € |
| 32.835 | Lucas GardenierFC Dordrecht |  FC Dordrecht | Fundaș | 19 | 150 K € |
| 32.835 | Lucas GonzálezEstudiantes de Río Cuarto |  Estudiantes de Río Cuarto | Atacant | 29 | 150 K € |
| 32.835 | Lucas JustenPonte Preta | Ponte Preta | Fundaș | 23 | 150 K € |
| 32.835 | Lucas KolstadRanheim |  Ranheim | Mijlocaș | — | 150 K € |
| 32.835 | LL Lucas LundgrenHillerød |  Hillerød | Fundaș | 21 | 150 K € |
| 32.835 | LM Lucas MadrigalCE Europa |  CE Europa | Portar | 22 | 150 K € |
| 32.835 | LN Lucas NeverlandRanheim | Ranheim | Atacant | — | 150 K € |
| 32.835 | LV Lucas ViñaSant Andreu |  Sant Andreu | Fundaș | 30 | 150 K € |
| 32.835 | LW Lucas WasilewskyCentral Español⚽ |  Central Español | Mijlocaș | — | 150 K € |
| 32.835 | LM Lucky MalatsiPolokwane City |  Polokwane City | Atacant | 20 | 150 K € |
| 32.835 | Ludvig FritzsonDegerfors IF |  Degerfors IF | Mijlocaș | 31 | 150 K € |
| 32.835 | LC Luigi CanottoPerugia |  Perugia | Atacant | 32 | 150 K € |
| 32.835 | Luis Felipe GallegosAuckland FC |  Auckland FC | Mijlocaș | 34 | 150 K € |
