| 15.031 | LC Lin ChuanbinChangchun Yatai |  Changchun Yatai | Fundaș | — | 50 K € |
| 15.031 | LC Lionel CaroleCaen |  Caen | Fundaș | 35 | 50 K € |
| 15.031 | Liu BoyangWuxi Wugo |  Wuxi Wugo | Fundaș | 29 | 50 K € |
| 15.031 | Liu JunshuaiQingdao Hainiu |  Qingdao Hainiu | Fundaș | 31 | 50 K € |
| 15.031 | Liu YimingWuhan Three Towns |  Wuhan Three Towns | Fundaș | 31 | 50 K € |
| 15.031 | Liu YixinHenan |  Henan | Fundaș | 25 | 50 K € |
| 15.031 | Liviu ArgeșanuPetrolul Ploiești |  Petrolul Ploiești | Fundaș | 16 | 50 K € |
| 15.031 | LN Liviu NenciuȘtefănești |  Ștefănești | Fundaș | — | 50 K € |
| 15.031 | LP Ljubisa PeceljFK Loznica |  FK Loznica | Fundaș | 33 | 50 K € |
| 15.031 | Loic AdjalalaReal Monarchs SLC |  Real Monarchs SLC | Fundaș | 20 | 50 K € |
| 15.031 | Loris BernardyHostert |  Hostert | Fundaș | 25 | 50 K € |
| 15.031 | LC Louis Caramella-GerrardTrefelin |  Trefelin | Fundaș | 34 | 50 K € |
| 15.031 | Lowe AstvaldÖrebro |  Örebro | Fundaș | 21 | 50 K € |
| 15.031 | LR Loïc ReciputiWiltz 71 |  Wiltz 71 | Fundaș | 28 | 50 K € |
| 15.031 | LL Loïck LandreValenciennes |  Valenciennes | Fundaș | 34 | 50 K € |
| 15.031 | Luca BurlacuȘtefănești | Ștefănești | Fundaș | — | 50 K € |
| 15.031 | Luca IntiniKäerjeng 97 |  Käerjeng 97 | Fundaș | 22 | 50 K € |
| 15.031 | Lucas BaeramDumbrăvița |  Dumbrăvița | Fundaș | 20 | 50 K € |
| 15.031 | LK Lucas KouaoHebar |  Hebar | Fundaș | 23 | 50 K € |
| 15.031 | Lucio PérezCA San Miguel |  CA San Miguel | Fundaș | 29 | 50 K € |
| 15.031 | LB Luis BatesBriton Ferry Llansawel |  Briton Ferry Llansawel | Fundaș | 24 | 50 K € |
| 15.031 | LR Luis Del RioNew York Cosmos |  New York Cosmos | Fundaș | 19 | 50 K € |
| 15.031 | LL Luis LeePenya Encarnada |  Penya Encarnada | Fundaș | — | 50 K € |
| 15.031 | Luiz OtávioCeará⚽ |  Ceará | Fundaș | 38 | 50 K € |
| 15.031 | Luiz PauloNáutico |  Náutico | Fundaș | 33 | 50 K € |
| 15.031 | Lukas DeinhoferSKU Amstetten |  SKU Amstetten | Fundaș | 32 | 50 K € |
| 15.031 | Lukas SeverUNA Strassen |  UNA Strassen | Fundaș | 19 | 50 K € |
| 15.031 | LB Luke BautistaEuropa FC |  Europa FC | Fundaș | 25 | 50 K € |
| 15.031 | Luke ConlanCliftonville |  Cliftonville | Fundaș | 32 | 50 K € |
| 15.031 | Luke CooperBriton Ferry Llansawel | Briton Ferry Llansawel | Fundaș | 33 | 50 K € |
| 15.031 | Luke GoodmanLos Angeles FC II |  Los Angeles FC II | Fundaș | 22 | 50 K € |
| 15.031 | Luke MulliganDundalk |  Dundalk | Fundaș | 18 | 50 K € |
| 15.031 | LS László SztankóSzeged-Csanád Grosics Akademia |  Szeged-Csanád Grosics Akademia | Fundaș | 20 | 50 K € |
| 15.031 | MS Ma ShengShaanxi Union |  Shaanxi Union | Fundaș | 29 | 50 K € |
| 15.031 | Mads HoukjaerVendsyssel FF |  Vendsyssel FF | Fundaș | 19 | 50 K € |
| 15.031 | Magnus MackenzieQueen's Park |  Queen's Park | Fundaș | 21 | 50 K € |
| 15.031 | Magnus VillotaPärnu Vaprus |  Pärnu Vaprus | Fundaș | 28 | 50 K € |
| 15.031 | MT Maikel TijanOrdino |  Ordino | Fundaș | — | 50 K € |
| 15.031 | Mait VainoTartu Tammeka |  Tartu Tammeka | Fundaș | 19 | 50 K € |
| 15.031 | Maksim PodholjuzinNõmme Kalju |  Nõmme Kalju | Fundaș | 33 | 50 K € |
| 15.031 | Mamadou SidibéLaval |  Laval | Fundaș | 33 | 50 K € |
| 15.031 | Mamuka KobakhidzeDinamo Batumi |  Dinamo Batumi | Fundaș | 34 | 50 K € |
| 15.031 | M ManetaAtert Bissen |  Atert Bissen | Fundaș | — | 50 K € |
| 15.031 | Manuel FerraniTre Penne |  Tre Penne | Fundaș | 39 | 50 K € |
| 15.031 | Marat BystrovZhenis |  Zhenis | Fundaș | 34 | 50 K € |
| 15.031 | Marat SitdikovNeftekhimik Nizhnekamsk |  Neftekhimik Nizhnekamsk | Fundaș | 35 | 50 K € |
| 15.031 | Marat ŽlibanovićSloga |  Sloga | Fundaș | 21 | 50 K € |
| 15.031 | Marc MateuTenerife |  Tenerife | Fundaș | 36 | 50 K € |
| 15.031 | MV Marcel VargaDiosgyori VTK |  Diosgyori VTK | Fundaș | 18 | 50 K € |
| 15.031 | MarceloUnião de Leiria |  União de Leiria | Fundaș | 37 | 50 K € |
