| 43019 | Kurtöp | boi | | | Hyslop (2014) | |
| 44922 | Kurukh | aːr | | | Hahn (1911) | |
| 62160 | Kuuk Thaayorre | peln | | | Gaby (2006) | |
| 62256 | Kuuku Ya'u | pula | | | Thompson (1988) | |
| 55258 | Kuwaataay (Diembering Dialect) | bɔkɔ | | | Wilson (2007) | |
| 50582 | Kwamera | iɾaha | | | Lindstrom and Lynch (1994) | |
| 58590 | Kwanja (Njanga Dialect) | bɨ˧ | | | Robson (2011) | |
| 44778 | Kwaza | ĩ | | | van der Voort (2004) | |
| 37159 | Kwini | bɨrreni | | | McGregor (1993) | |
| 41374 | Kwoma | yeča | | | Kooyers (1974) | |
| 37208 | Lampung | tian, beliaw(an) | | | Walker (1976) | |
| 37183 | Lardil | bili | | | Ngakulmungan Kangka Leman (1997) | |
| 37188 | Latin | eî | | | Kennedy (1952) | |
| 37189 | Latin | ea | | | Kennedy (1952) | |
| 56496 | Lelemi | àma | | | Allan (1973) | |
| 43047 | Lelepa | naara | | | Lecrampe (2014) | |
| 43091 | Lelepa | naara | | | Lecrampe (2014) | |
| 44251 | Lepcha | hɯju | | | Plaisier (2007) | |
| 61989 | Letyi-Lejti | wuthu | | | Blake et al. (2011) | |
| 37276 | Limilngan | wiyinijani | | | Harvey (2001) | |
| 50870 | Lingala | bangó | /bangó/ is in fact the 3pl animate form, the 3pl inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 58116 | Lobi | wʊ | | | Maïmouna (2007) | |
| 56544 | Logba (Alakpeti Dialect) | alɛ́ | | | Dorvlo (2008) | |
| 37271 | Longgu | gira | | | Hill (1992) | |
| 37267 | Loniu | sɛh | | | Hamel (1985) | |
| 37272 | Lovono | detu | | | François (2010) | |
| 37154 | Lower Sorbian | woni | | | Stone (1993b) | |
| 61928 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 37151 | Macedonian | tie | | | Friedman (1993) | |
| 54506 | Maco | idɨ | | | Labrada (2016) | |
| 37227 | Madurese | abaʔna kabbi | | | Davies (2010) | |
| 37269 | Mafea | nira | | | Guérin (2008) | |
| 45402 | Maithili | i səb | | | Yadav (1996) | |
| 37262 | Makalero | irakulaa | | | Huber (2011) | |
| 37263 | Makalero | kilooraa | | | Huber (2011) | |
| 37264 | Makalero | uera(laa) | | | Huber (2011) | |
| 37201 | Makassarese | ia, na= | | | Jukes (2006) | |
| 37096 | Maklew | imél | | | Boelaars (1950) | |
| 57540 | Makwe | unáamo | | | Devos (2008) | |
| 37229 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 37228 | Malagasy, plateau | izareo | | | Griffiths (1854) | |
| 37233 | Malak-Malak | wöřöntön | | | Birk (1976) | |
| 50198 | Malay | mereka | | | Othman and Atmosumarto (1995) | |
| 61179 | Malay (Alor Dialect) | dorang, dong | | | Baird, Klamer & Kratochvíl (2004) | |
| 61275 | Malay (Ambon Dialect) | dorang | | | Minde (1997) | |
| 61451 | Malay (Banda Dialect) | dorang | | | Paauw (2009) | |
| 61227 | Malay (Kupang Dialect) | dong | | | Steinhauer (1983) | |
| 61504 | Malay (Larantuka Dialect) | doraŋ | | | Paauw (2009) | |
| 61403 | Malay (Manado Dialect) | dorang | | | Paauw (2009) | |
| 61323 | Malay (North-Moluccan Dialect) | dia, dorang | dia is +human, dorang is -human. | | Taylor (1983) | |
