| 13.752 | Liu ZihengChangchun Yatai | Changchun Yatai | Fundaș | 24 | 75 K € |
| 13.752 | Liu ZongyuanFoshan Nanshi | Foshan Nanshi | Fundaș | 23 | 75 K € |
| 13.752 | LoiolaNew York City FC II | New York City FC II | Fundaș | 21 | 75 K € |
| 13.752 | Lorenzo De SilvestriBologna | Bologna | Fundaș | 38 | 75 K € |
| 13.752 | Lorin JetzerKriens | Kriens | Fundaș | 20 | 75 K € |
| 13.752 | Loris BacchettiScafatese | Scafatese | Fundaș | 33 | 75 K € |
| 13.752 | Lovro KitinMura | Mura | Fundaș | 19 | 75 K € |
| 13.752 | LY Lu YimingChangchun Yatai | Changchun Yatai | Fundaș | 22 | 75 K € |
| 13.752 | LG Luc van der GraafAFC | AFC | Fundaș | — | 75 K € |
| 13.752 | Luca AgapiBacău | Bacău | Fundaș | 21 | 75 K € |
| 13.752 | Luca CaldirolaBenevento | Benevento | Fundaș | 35 | 75 K € |
| 13.752 | Luca CostabileToronto FC II | Toronto FC II | Fundaș | 24 | 75 K € |
| 13.752 | LG Luca GaldeaASA Târgu Mureș | ASA Târgu Mureș | Fundaș | 18 | 75 K € |
| 13.752 | Lucas DiarteSan Martín San Juan | San Martín San Juan | Fundaș | 33 | 75 K € |
| 13.752 | Lucas FloresRacing de Córdoba | Racing de Córdoba | Fundaș | 25 | 75 K € |
| 13.752 | Lucas KubrHanácká Slavia Kromeriz | Hanácká Slavia Kromeriz | Fundaș | 22 | 75 K € |
| 13.752 | LM Lucas MedinaAcassuso | Acassuso | Fundaș | — | 75 K € |
| 13.752 | Lucas PicechColón | Colón | Fundaș | 23 | 75 K € |
| 13.752 | Lucas PruzzoCA Chaco For Ever | CA Chaco For Ever | Fundaș | 32 | 75 K € |
| 13.752 | Lucas RamosIrtysh Pavlodar | Irtysh Pavlodar | Fundaș | 31 | 75 K € |
| 13.752 | Lucas WoudenbergFC Dordrecht | FC Dordrecht | Fundaș | 32 | 75 K € |
| 13.752 | LC Luciano CorreaClub Atlético Mitre | Club Atlético Mitre | Fundaș | 24 | 75 K € |
| 13.752 | Luciano EcheverríaAtlético Rafaela | Atlético Rafaela | Fundaș | 22 | 75 K € |
| 13.752 | LP Luciano ParedesDeportivo Maipú | Deportivo Maipú | Fundaș | — | 75 K € |
| 13.752 | LV Luciano VargasLos Andes⚽ | Los Andes | Fundaș | — | 75 K € |
| 13.752 | LR Ludvig RichtnérIFK Mariehamn | IFK Mariehamn | Fundaș | 21 | 75 K € |
| 13.752 | LB Luka BasicNK Hrvace | NK Hrvace | Fundaș | 20 | 75 K € |
| 13.752 | Luka HujberSarajevo | Sarajevo | Fundaș | 27 | 75 K € |
| 13.752 | Luka KachibaiaSpaeri | Spaeri | Fundaș | 20 | 75 K € |
| 13.752 | LK Luka KupravaTorpedo Kutaisi | Torpedo Kutaisi | Fundaș | 17 | 75 K € |
| 13.752 | Luka MaleševićMonterey Bay FC | Monterey Bay FC | Fundaș | 28 | 75 K € |
| 13.752 | LM Luka MaticHNK Orijent Rijeka | HNK Orijent Rijeka | Fundaș | 23 | 75 K € |
| 13.752 | LŠ Luka ŠćekićPetrovac | Petrovac | Fundaș | — | 75 K € |
| 13.752 | Lukas EndlSK Prostějov | SK Prostějov | Fundaș | 23 | 75 K € |
| 13.752 | Lukas MuricaNK Opatija | NK Opatija | Fundaș | 18 | 75 K € |
| 13.752 | Lukas PoschRapid Wien II | Rapid Wien II | Fundaș | 17 | 75 K € |
| 13.752 | Luke McCulloughCarrick Rangers | Carrick Rangers | Fundaș | 32 | 75 K € |
| 13.752 | Lukáš PauschekZemplín Michalovce | Zemplín Michalovce | Fundaș | 33 | 75 K € |
| 13.752 | Lukáš SkovajsaTrenčín | Trenčín | Fundaș | 32 | 75 K € |
| 13.752 | LS Lydon SeychellMosta | Mosta | Fundaș | 19 | 75 K € |
| 13.752 | László RáczKazincbarcikai BSC | Kazincbarcikai BSC | Fundaș | 31 | 75 K € |
| 13.752 | Lü JiaqiangGuangxi Hengchen | Guangxi Hengchen | Fundaș | 21 | 75 K € |
| 13.752 | Mael DaviesPenybont | Penybont | Fundaș | 28 | 75 K € |
| 13.752 | Mahmoud Shedid KenawiPetrojet-Suez | Petrojet-Suez | Fundaș | 35 | 75 K € |
| 13.752 | MaiconCoritiba | Coritiba | Fundaș | 38 | 75 K € |
| 13.752 | Malthe KjølbyAarhus Fremad | Aarhus Fremad | Fundaș | 20 | 75 K € |
| 13.752 | Mamadou MbodjIrtysh Pavlodar | Irtysh Pavlodar | Fundaș | 33 | 75 K € |
| 13.752 | Manaf AbuyabesAl Bukayriyah | Al Bukayriyah | Fundaș | 25 | 75 K € |
| 13.752 | Mantené CoulibalyMondorf-les-Bains | Mondorf-les-Bains | Fundaș | 24 | 75 K € |
| 13.752 | MF Manuel FähKriens | Kriens | Fundaș | 33 | 75 K € |