| 12.516 | Liang ShaowenShaanxi Union |  Shaanxi Union | Fundaș | 24 | 100 K € |
| 12.516 | Lindsay RoseSepsi OSK |  Sepsi OSK | Fundaș | 34 | 100 K € |
| 12.516 | Liu BinGuangdong GZ-Power |  Guangdong GZ-Power | Fundaș | 28 | 100 K € |
| 12.516 | Liu ShimingDalian K'un City |  Dalian K'un City | Fundaș | 21 | 100 K € |
| 12.516 | Logan WallaceLarne |  Larne | Fundaș | 21 | 100 K € |
| 12.516 | LG Lorenzo GonnelliGrosseto |  Grosseto | Fundaș | 33 | 100 K € |
| 12.516 | Lorenzo MoscoloniAtlético Rafaela |  Atlético Rafaela | Fundaș | 22 | 100 K € |
| 12.516 | Louay WaelAl Mokawloon Al Arab |  Al Mokawloon Al Arab | Fundaș | 34 | 100 K € |
| 12.516 | Lovro GoličHelmond Sport |  Helmond Sport | Fundaș | 20 | 100 K € |
| 12.516 | Lovro GubijanNK Mladost Zdralovi |  NK Mladost Zdralovi | Fundaș | 22 | 100 K € |
| 12.516 | LK Lovro KristoNK Dubrava Zagreb |  NK Dubrava Zagreb | Fundaș | 20 | 100 K € |
| 12.516 | Luan HaodongGuangxi Hengchen |  Guangxi Hengchen | Fundaș | 29 | 100 K € |
| 12.516 | LL Luan LleshiSkënderbeu |  Skënderbeu | Fundaș | 20 | 100 K € |
| 12.516 | Luca MastrantonioFC Naples |  FC Naples | Fundaș | 30 | 100 K € |
| 12.516 | LM Luca MilesiDolomiti Bellunesi |  Dolomiti Bellunesi | Fundaș | 33 | 100 K € |
| 12.516 | LP Luca PianaVado |  Vado | Fundaș | 32 | 100 K € |
| 12.516 | Luca PirasLoudoun United FC |  Loudoun United FC | Fundaș | 22 | 100 K € |
| 12.516 | LT Luca ThorstensenAB Argir |  AB Argir | Fundaș | 22 | 100 K € |
| 12.516 | Lucas MasoeroBruk-Bet Termalica Nieciecza |  Bruk-Bet Termalica Nieciecza | Fundaș | 31 | 100 K € |
| 12.516 | Lucas MendesAl-Wakrah |  Al-Wakrah | Fundaș | 36 | 100 K € |
| 12.516 | Lucas MihovilcevichCA Chaco For Ever |  CA Chaco For Ever | Fundaș | 22 | 100 K € |
| 12.516 | LP Lucas PuimeUD Ourense |  UD Ourense | Fundaș | 33 | 100 K € |
| 12.516 | Lucho VásquezÁguilas Doradas |  Águilas Doradas | Fundaș | 23 | 100 K € |
| 12.516 | Luciano ArnijasDeportivo Maipú |  Deportivo Maipú | Fundaș | 23 | 100 K € |
| 12.516 | LE Luciano EstradaGimnasia y Tiro⚽ |  Gimnasia y Tiro | Fundaș | — | 100 K € |
| 12.516 | Luis GutiérrezAlebrijes Oaxaca |  Alebrijes Oaxaca | Fundaș | 25 | 100 K € |
| 12.516 | LD Luka DjurdjevicFK Jedinstvo Ub |  FK Jedinstvo Ub | Fundaș | 21 | 100 K € |
| 12.516 | Luka KuvacicNK Dugopolje |  NK Dugopolje | Fundaș | 20 | 100 K € |
| 12.516 | Luka LakvekhelianiDinamo Batumi |  Dinamo Batumi | Fundaș | 28 | 100 K € |
| 12.516 | Luka LatsabidzeTorpedo Kutaisi |  Torpedo Kutaisi | Fundaș | 22 | 100 K € |
| 12.516 | LP Luka PrljicHHC |  HHC | Fundaș | — | 100 K € |
| 12.516 | Luka RacicKauno Žalgiris |  Kauno Žalgiris | Fundaș | 27 | 100 K € |
| 12.516 | Lukas KamrathConnecticut United |  Connecticut United | Fundaș | 23 | 100 K € |
| 12.516 | LM Lukas MagđinskiŠiroki Brijeg |  Široki Brijeg | Fundaș | 20 | 100 K € |
| 12.516 | Lukas SchweighoferAustria Salzburg |  Austria Salzburg | Fundaș | 20 | 100 K € |
| 12.516 | Luuk BeekmanJong Ajax |  Jong Ajax | Fundaș | 19 | 100 K € |
| 12.516 | LF Lóránt FazekasKarcagi SE |  Karcagi SE | Fundaș | 24 | 100 K € |
| 12.516 | Maciej WolskiPolonia Bytom |  Polonia Bytom | Fundaș | 29 | 100 K € |
| 12.516 | Mahmoud AlaaAsyut Petroleum | A Asyut Petroleum | Fundaș | 35 | 100 K € |
| 12.516 | Mai KolblMura |  Mura | Fundaș | 19 | 100 K € |
| 12.516 | Maikel CaicedoHuntsville City FC |  Huntsville City FC | Fundaș | 21 | 100 K € |
| 12.516 | MS Majed SharrahiAl Anwar |  Al Anwar | Fundaș | 21 | 100 K € |
| 12.516 | Maksymilian ZiółkowskiLechia Gdańsk |  Lechia Gdańsk | Fundaș | 17 | 100 K € |
| 12.516 | MC Malik ChamseddineRadnik |  Radnik | Fundaș | 19 | 100 K € |
| 12.516 | Malte HallinGIF Sundsvall |  GIF Sundsvall | Fundaș | 19 | 100 K € |
| 12.516 | Malual NicholaAdelaide United |  Adelaide United | Fundaș | 18 | 100 K € |
| 12.516 | MK Mamadou KamissokoCannes |  Cannes | Fundaș | 33 | 100 K € |
| 12.516 | Mamoutou OuedraogoSheriff Tiraspol |  Sheriff Tiraspol | Fundaș | 19 | 100 K € |
| 12.516 | MR Manel RoyoGimnàstic |  Gimnàstic | Fundaș | 32 | 100 K € |
| 12.516 | MM Mansour MunshiAl-Ula FC |  Al-Ula FC | Fundaș | — | 100 K € |
