| 16.104 | LB Luca BottoniFiorentino | Fiorentino | Fundaș | — | 25 K € |
| 16.104 | Luca CungsHostert | Hostert | Fundaș | 19 | 25 K € |
| 16.104 | LE Luca EvaristiFiorentino | Fiorentino | Fundaș | — | 25 K € |
| 16.104 | LF Luca FratticiSan Giovanni | San Giovanni | Fundaș | 19 | 25 K € |
| 16.104 | LG Luca GianniniJuvenes/Dogana | Juvenes/Dogana | Fundaș | — | 25 K € |
| 16.104 | LM Luca MartinelliAudace Cerignola | Audace Cerignola | Fundaș | 37 | 25 K € |
| 16.104 | LT Luca TiraferriSan Giovanni | San Giovanni | Fundaș | — | 25 K € |
| 16.104 | LT Luca TomassoniMurata | Murata | Fundaș | — | 25 K € |
| 16.104 | LC Lucas CorreaCerro Largo | Cerro Largo | Fundaș | 42 | 25 K € |
| 16.104 | LD Lucas DaviesAmmanford | Ammanford | Fundaș | 21 | 25 K € |
| 16.104 | Lucas KruspzkyPatronato de Parana | Patronato de Parana | Fundaș | 34 | 25 K € |
| 16.104 | LM Lucas MartinHostert | Hostert | Fundaș | 58 | 25 K € |
| 16.104 | Lucas VescoNueva Chicago | Nueva Chicago | Fundaș | 35 | 25 K € |
| 16.104 | LG Luciano GouxCA Defensores de Belgrano | CA Defensores de Belgrano | Fundaș | 46 | 25 K € |
| 16.104 | LG Lucka GasserHound Dogs | Hound Dogs | Fundaș | 24 | 25 K € |
| 16.104 | LK Luis KrasniqiGlacis United | Glacis United | Fundaș | — | 25 K € |
| 16.104 | Luka MaricNK Opatija | NK Opatija | Fundaș | 39 | 25 K € |
| 16.104 | Luka PuhakainenFC KTP | FC KTP | Fundaș | 18 | 25 K € |
| 16.104 | LR Lukas RickenbachEuropa FC | Europa FC | Fundaș | 23 | 25 K € |
| 16.104 | LS Luke SowerbyEuropa Point | Europa Point | Fundaș | — | 25 K € |
| 16.104 | LS Luke SylvesterAmmanford | Ammanford | Fundaș | 28 | 25 K € |
| 16.104 | Lukáš BartošákFC Zlín | FC Zlín | Fundaș | 36 | 25 K € |
| 16.104 | LX Luo XinNantong Zhiyun FC | Nantong Zhiyun FC | Fundaș | 36 | 25 K € |
| 16.104 | Luís RochaVizela | Vizela | Fundaș | 40 | 25 K € |
| 16.104 | MP Mahir PamukPirineus United | Pirineus United | Fundaș | 23 | 25 K € |
| 16.104 | Mairo MiilNõmme United | Nõmme United | Fundaș | 26 | 25 K € |
| 16.104 | Manav BadwalVancouver Whitecaps 2 | Vancouver Whitecaps 2 | Fundaș | 16 | 25 K € |
| 16.104 | MB Manuel De BiagiFaetano | Faetano | Fundaș | — | 25 K € |
| 16.104 | Manuel IuzzolinoCailungo | Cailungo | Fundaș | 36 | 25 K € |
| 16.104 | MM Manuel MaggioliDomagnano | Domagnano | Fundaș | — | 25 K € |
| 16.104 | Manuel MioriFolgore | Folgore | Fundaș | — | 25 K € |
| 16.104 | MA Marc AranyóPirineus United | Pirineus United | Fundaș | 33 | 25 K € |
| 16.104 | MM Marc MateuUE Santa Coloma | UE Santa Coloma | Fundaș | — | 25 K € |
| 16.104 | Marcelo BenítezAtlético Güemes | Atlético Güemes | Fundaș | 35 | 25 K € |
| 16.104 | MT Marcelo TinariAcassuso | Acassuso | Fundaș | 33 | 25 K € |
| 16.104 | Marco MazzottiLa Fiorita | La Fiorita | Fundaș | 28 | 25 K € |
| 16.104 | Marco ThiedeStal Rzeszów | Stal Rzeszów | Fundaș | 34 | 25 K € |
| 16.104 | MZ Marco ZavoliSan Marino Academy U22 | San Marino Academy U22 | Fundaș | 18 | 25 K € |
| 16.104 | Marcus KaneGlentoran | Glentoran | Fundaș | 34 | 25 K € |
| 16.104 | Marek HlinkaHanácká Slavia Kromeriz | Hanácká Slavia Kromeriz | Fundaș | 36 | 25 K € |
| 16.104 | Marek SuchySlavia Prague B | Slavia Prague B | Fundaș | 38 | 25 K € |
| 16.104 | MT Mario TadejevicHNK Orijent Rijeka | HNK Orijent Rijeka | Fundaș | 37 | 25 K € |
| 16.104 | Mariyan IvanovLokomotiv Gorna Oryahovitsa | Lokomotiv Gorna Oryahovitsa | Fundaș | 36 | 25 K € |
| 16.104 | Marko RadićBSK | BSK | Fundaș | 41 | 25 K € |
| 16.104 | MR Markus Ibrahim ReisiSkála | Skála | Fundaș | 19 | 25 K € |
| 16.104 | Martin AngelovYantra | Yantra | Fundaș | 37 | 25 K € |
| 16.104 | Martin BjørnbakFK Haugesund | FK Haugesund | Fundaș | 34 | 25 K € |
| 16.104 | Martin DichevPirin Blagoevgrad | Pirin Blagoevgrad | Fundaș | 26 | 25 K € |
| 16.104 | MK Martin KrastevMarek Dupnitsa | Marek Dupnitsa | Fundaș | 18 | 25 K € |
| 16.104 | Martin NikolovEtar | Etar | Fundaș | 33 | 25 K € |