| 15.485 | LW Landry WalkerHuntsville City FC |  Huntsville City FC | Mijlocaș | 17 | 50 K € |
| 15.485 | Latif AhmedB68 Toftir |  B68 Toftir | Mijlocaș | 24 | 50 K € |
| 15.485 | Lauri Ala-MyllymäkiIlves |  Ilves | Mijlocaș | 29 | 50 K € |
| 15.485 | Lauri SahimaaJIPPO |  JIPPO | Mijlocaș | 21 | 50 K € |
| 15.485 | Lautaro LaborieColón |  Colón | Mijlocaș | 25 | 50 K € |
| 15.485 | LA Leandro AllendeQuilmes |  Quilmes | Mijlocaș | — | 50 K € |
| 15.485 | Leandro NavarroGimnasia y Tiro⚽ |  Gimnasia y Tiro | Mijlocaș | 34 | 50 K € |
| 15.485 | Lee ChapmanPortadown |  Portadown | Mijlocaș | 32 | 50 K € |
| 15.485 | Lee ChipolinaMagpies |  Magpies | Mijlocaș | 20 | 50 K € |
| 15.485 | Leivur F. GuttesenB36 Tórshavn |  B36 Tórshavn | Mijlocaș | 24 | 50 K € |
| 15.485 | Leo SmithThe New Saints |  The New Saints | Mijlocaș | 28 | 50 K € |
| 15.485 | LH Leon HughesLlandudno |  Llandudno | Mijlocaș | 18 | 50 K € |
| 15.485 | Leon VesterbackaSJK |  SJK | Mijlocaș | 18 | 50 K € |
| 15.485 | LL Leonardo LópezNueva Chicago |  Nueva Chicago | Mijlocaș | — | 50 K € |
| 15.485 | Leonel StrumiaLiepāja |  Liepāja | Mijlocaș | 34 | 50 K € |
| 15.485 | Levi KatsellNew England Revolution II |  New England Revolution II | Mijlocaș | 16 | 50 K € |
| 15.485 | LW Lewys WareTrefelin |  Trefelin | Mijlocaș | 22 | 50 K € |
| 15.485 | LJ Li JiarunMeizhou Hakka |  Meizhou Hakka | Mijlocaș | 17 | 50 K € |
| 15.485 | Li RuiyueFoshan Nanshi |  Foshan Nanshi | Mijlocaș | 20 | 50 K € |
| 15.485 | LW Li WeijiaMeizhou Hakka | Meizhou Hakka | Mijlocaș | 18 | 50 K € |
| 15.485 | Liam HigginsLlandudno | Llandudno | Mijlocaș | 23 | 50 K € |
| 15.485 | Liam MicallefŻabbar St. Patrick |  Żabbar St. Patrick | Mijlocaș | — | 50 K € |
| 15.485 | Lin ChaocanNingbo Professional |  Ningbo Professional | Mijlocaș | 20 | 50 K € |
| 15.485 | Lin ChuangyiQingdao Hainiu |  Qingdao Hainiu | Mijlocaș | 33 | 50 K € |
| 15.485 | Liu BinbinWuhan Three Towns |  Wuhan Three Towns | Mijlocaș | 33 | 50 K € |
| 15.485 | Liu YunDalian K'un City |  Dalian K'un City | Mijlocaș | 31 | 50 K € |
| 15.485 | Lorenzo PastorelliTre Penne |  Tre Penne | Mijlocaș | 25 | 50 K € |
| 15.485 | Loris KolgeciLlapi |  Llapi | Mijlocaș | 20 | 50 K € |
| 15.485 | LW Louis WeisJeunesse Esch |  Jeunesse Esch | Mijlocaș | 18 | 50 K € |
| 15.485 | Lovro GrajfonerPanevėžys |  Panevėžys | Mijlocaș | 26 | 50 K € |
| 15.485 | Loïc BaalMondorf-les-Bains |  Mondorf-les-Bains | Mijlocaș | 34 | 50 K € |
| 15.485 | LA Luca AlverdiHostert |  Hostert | Mijlocaș | — | 50 K € |
| 15.485 | Luca BabanBacău |  Bacău | Mijlocaș | — | 50 K € |
| 15.485 | Luca CaroleiKäerjeng 97 |  Käerjeng 97 | Mijlocaș | — | 50 K € |
| 15.485 | LM Luca MaciociaLa Massana |  La Massana | Mijlocaș | 29 | 50 K € |
| 15.485 | LP Luca PăsatReșița |  Reșița | Mijlocaș | — | 50 K € |
| 15.485 | Luca ZuffiWinterthur |  Winterthur | Mijlocaș | 36 | 50 K € |
| 15.485 | LA Lucas AkinsMansfield Town |  Mansfield Town | Mijlocaș | 37 | 50 K € |
| 15.485 | LS Lucas Martins do Espírito SantoNorth Texas SC |  North Texas SC | Mijlocaș | 18 | 50 K € |
| 15.485 | LR Lucas RibeiroStade Nyonnais |  Stade Nyonnais | Mijlocaș | — | 50 K € |
| 15.485 | LR Lucca RodriguesGandzasar Kapan |  Gandzasar Kapan | Mijlocaș | — | 50 K € |
| 15.485 | Luka BobičanecMura |  Mura | Mijlocaș | 33 | 50 K € |
| 15.485 | Luka KekelidzeGagra |  Gagra | Mijlocaș | 23 | 50 K € |
| 15.485 | Luka LucicNK Hrvace |  NK Hrvace | Mijlocaș | 31 | 50 K € |
| 15.485 | Lukas PallUniversitatea Cluj |  Universitatea Cluj | Mijlocaș | 16 | 50 K € |
| 15.485 | Lukas RiedmannKriens |  Kriens | Mijlocaș | 29 | 50 K € |
| 15.485 | Luke HeeneyWaterford |  Waterford | Mijlocaș | 27 | 50 K € |
| 15.485 | Luo SenwenQingdao Hainiu | Qingdao Hainiu | Mijlocaș | 33 | 50 K € |
| 15.485 | LM Luís MoralesAlacranes de Durango |  Alacranes de Durango | Mijlocaș | 34 | 50 K € |
| 15.485 | László KissDiosgyori VTK |  Diosgyori VTK | Mijlocaș | 19 | 50 K € |
