| 55262 | Kuwaataay (Diembering Dialect) | bɔkɔ | | | Wilson (2007) | |
| 50586 | Kwamera | iɾau | | | Lindstrom and Lynch (1994) | |
| 58594 | Kwanja (Njanga Dialect) | bɨ˧ | | | Robson (2011) | |
| 44782 | Kwaza | ĩ | | | van der Voort (2004) | |
| 36279 | Kwini | bɨrreni | | | McGregor (1993) | |
| 41378 | Kwoma | piiriita | | | Kooyers (1974) | |
| 36327 | Lampung | tian, beliaw(an) | | | Walker (1976) | |
| 36301 | Lardil | birri | | | Ngakulmungan Kangka Leman (1997) | |
| 36307 | Latin | ea | | | Kennedy (1952) | |
| 36306 | Latin | eî | | | Kennedy (1952) | |
| 56500 | Lelemi | àma | | | Allan (1973) | |
| 43051 | Lelepa | ar- | | | Lecrampe (2014) | |
| 43095 | Lelepa | ar- | | | Lecrampe (2014) | |
| 44255 | Lepcha | hɯnji | | | Plaisier (2007) | |
| 61990 | Letyi-Lejti | bulang | | | Blake et al. (2011) | |
| 36395 | Limilngan | wiyinijani | | | Harvey (2001) | |
| 50874 | Lingala | bangó | /bangó/ is in fact the 3pl animate form, the 3pl inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 58120 | Lobi | wʊ | | | Maïmouna (2007) | |
| 56548 | Logba (Alakpeti Dialect) | alɛ́ | | | Dorvlo (2008) | |
| 36389 | Longgu | girarua | | | Hill (1992) | |
| 36390 | Longgu | girua | | | Hill (1992) | |
| 36383 | Loniu | suʔu | | | Hamel (1985) | |
| 36391 | Lovono | dea | | | François (2010) | |
| 36274 | Lower Sorbian | wonej | | | Stone (1993b) | |
| 61924 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 36271 | Macedonian | tie | | | Friedman (1993) | |
| 54509 | Maco | idɨ | | | Labrada (2016) | |
| 36344 | Madurese | abaʔna kabbi | | | Davies (2010) | |
| 36385 | Mafea | rarua | | | Guérin (2008) | |
| 36386 | Mafea | raruo | | | Guérin (2008) | |
| 45406 | Maithili | i səb | | | Yadav (1996) | |
| 36379 | Makalero | irakulaa | | | Huber (2011) | |
| 36381 | Makalero | uera(laa) | | | Huber (2011) | |
| 36380 | Makalero | kilooraa | | | Huber (2011) | |
| 36320 | Makassarese | ia, na= | | | Jukes (2006) | |
| 36215 | Maklew | imél | | | Boelaars (1950) | |
| 57544 | Makwe | unáamo | | | Devos (2008) | |
| 36346 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 36345 | Malagasy, plateau | izareo | | | Griffiths (1854) | |
| 36350 | Malak-Malak | wöřöntön | | | Birk (1976) | |
| 50202 | Malay | mereka | | | Othman and Atmosumarto (1995) | |
| 61183 | Malay (Alor Dialect) | dorang, dong | | | Baird, Klamer & Kratochvíl (2004) | |
| 61279 | Malay (Ambon Dialect) | dorang | | | Minde (1997) | |
| 61455 | Malay (Banda Dialect) | dorang | | | Paauw (2009) | |
| 61231 | Malay (Kupang Dialect) | dong | | | Steinhauer (1983) | |
| 61508 | Malay (Larantuka Dialect) | doraŋ | | | Paauw (2009) | |
| 61407 | Malay (Manado Dialect) | dorang | | | Paauw (2009) | |
| 61327 | Malay (North-Moluccan Dialect) | dia, dorang | | | Taylor (1983) | |
| 61551 | Malay (Papua Dialect) | doraŋ | | | Paauw (2009) | |
| 51114 | Malayalam | aʋaɾ | The form /iʋaɾ/ is also listed (Asher and Kumari 1997:258). | | Asher and Kumari (1997) | |
