| 26322 | Macedonian | jas | | | Friedman (1993) | |
| 61885 | Macaguán | kʰan | | | Lobo-Guerrero and Herrera (2000) | |
| 52757 | Macaguán | Kʰan | | | Lobo-Guerrero and Herrera (2000) | |
| 26718 | Lower Sorbian | ja | | | Stone (1993b) | |
| 34321 | Lovono | ŋane | | | François (2010) | |
| 33893 | Loniu | yo | | | Hamel (1985) | |
| 34214 | Longgu | nau | | | Hill (1992) | |
| 56587 | Logba (Alakpeti Dialect) | amú | | | Dorvlo (2008) | |
| 58155 | Lobi | mɩ | | | Maïmouna (2007) | |
| 50913 | Lingala | ngáí | The forms /ngá/ and /ngáyí/ are also listed (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 34914 | Limilngan | ŋaykginijani | | | Harvey (2001) | |
| 62000 | Letyi-Lejti | yewa | | | Blake et al. (2011) | |
| 44294 | Lepcha | go | | | Plaisier (2007) | |
| 43130 | Lelepa | konou | | | Lecrampe (2014) | |
| 43086 | Lelepa | konou | | | Lecrampe (2014) | |
| 56539 | Lelemi | àmi | | | Allan (1973) | |
| 24229 | Latin | ego | | | Kennedy (1952) | |
| 22354 | Lardil | ŋada | | | Ngakulmungan Kangka Leman (1997) | |
| 32246 | Lampung | ñaʔ, saya | | | Walker (1976) | |
| 41417 | Kwoma | ada | | | Kooyers (1974) | |
| 26990 | Kwini | ŋaya | | | McGregor (1993) | |
| 44821 | Kwaza | s̻i | | | van der Voort (2004) | |
| 58633 | Kwanja (Njanga Dialect) | mɨ˥ | | | Robson (2011) | |
| 50625 | Kwamera | iou | | | Lindstrom and Lynch (1994) | |
| 55301 | Kuwaataay (Diembering Dialect) | inje | | | Wilson (2007) | |
| 62299 | Kuuku Ya'u | ngayu | | | Thompson (1988) | |
| 62203 | Kuuk Thaayorre | ngay | | | Gaby (2006) | |
| 44965 | Kurukh | eːn | | | Hahn (1911) | |
| 43042 | Kurtöp | ngat | | | Hyslop (2014) | |
| 55693 | Kupang Malay | beta | | | Jacob and Grimes (2006) | |
| 24161 | Kunja / Bondobol | ⁿdʒæ | | | Doehler spreadsheet | |
| 42205 | Kunimaipa | ne | | | Geary (1977) | |
| 58063 | Kulango, Bouna | mɩ˩ | | | Elders (2008) | |
| 28106 | Kuku Yalanji | ŋayu | | | Patz (2002) | |
| 56727 | Krobu | mɛ̃˧ | | | Mensah (1983) | |
| 28937 | Kristang | yo | | | Baxter (1988) | |
| 45109 | Koya | nanna | | | Tyler (1969) | |
| 53800 | Kotiria | jɨʔɨ | | | Waltz and Waltz (2000) | |
| 29414 | Korowai | nup | | | van Enk and de Vries (1997) | |
| 29415 | Korowai | nu | | | van Enk and de Vries (1997) | |
| 39233 | Korowai | nup | | | van Enk and de Vries (1997) | |
| 40961 | Koromira | niŋ | | | Rausch (1912) | |
| 51633 | Koromfe | məkɔ | | | Rennison (1997) | |
| 55557 | Konyagi | æmi, mi | | | Wilson (2007) | |
| 57679 | Konni | N˩ | | | Cahill (1999) | |
| 24029 | Komnzo | nzæ | | | Doehler () | |
| 40721 | Kombio | apm | | | Henry (1992) | |
| 31570 | Kombai | nu | | | de Vries (1993) | |
| 57247 | Kolbila | má | | | Littig (2009) | |
| 48621 | Kokota | a | | | Palmer (2009) | |
