| 29541 | Korowai | yekhené | | | van Enk and de Vries (1997) | |
| 28993 | Kristang | olotu | | | Baxter (1988) | |
| 28162 | Kuku Yalanji | jana | | | Patz (2002) | |
| 24217 | Kunja / Bondobol | ɸɪ | | | Doehler spreadsheet | |
| 27046 | Kwini | bɨrreni | | | McGregor (1993) | |
| 32302 | Lampung | tian | | | Walker (1976) | |
| 22410 | Lardil | bili | | | Ngakulmungan Kangka Leman (1997) | |
| 24285 | Latin | eî | | | Kennedy (1952) | |
| 34970 | Limilngan | wiyinijani | | | Harvey (2001) | |
| 34305 | Longgu | ara | | | Hill (1992) | |
| 34304 | Longgu | gira | | | Hill (1992) | |
| 33949 | Loniu | sɛh | | | Hamel (1985) | |
| 34377 | Lovono | detu | | | François (2010) | |
| 26765 | Lower Sorbian | woni | | | Stone (1993b) | |
| 26378 | Macedonian | tie | | | Friedman (1993) | |
| 31558 | Madurese | abaʔna kabbi | | | Davies (2010) | |
| 34198 | Mafea | nira | | | Guérin (2008) | |
| 33746 | Makalero | irakulaa | | | Huber (2011) | |
| 33747 | Makalero | uera(laa) | | | Huber (2011) | |
| 33745 | Makalero | kilooraa | | | Huber (2011) | |
| 31489 | Makassarese | ia | | | Jukes (2006) | |
| 36109 | Maklew | imél | | | Boelaars (1950) | |
| 32542 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 32543 | Malagasy, plateau | izareo | | | Griffiths (1854) | |
| 24557 | Malak-Malak | wöřöntön | | | Birk (1976) | |
| 25169 | Mara | wuluyi | | | Heath (1981) | |
| 24489 | Maranunggu | wiʈa | | | Tryon (1970) | |
| 28444 | Martuthunira | pulaṇa | | | Dench (1995) | |
| 31041 | Mathi-Mathi | θana | | | Blake et al. (2011) | |
| 39490 | Mauwake | wi | | | Berghäll (2010) | |
| 33651 | Mauwake | wi | | | Berghäll (2010) | |
| 24149 | Mblafe | ɸɪ | | | Doehler, Christian () | |
| 35432 | Menya | qu | | | Whitehead (2004) | |
| 30787 | Mian | í | | | Fedden (2007) | |
| 30788 | Mian | í- | | | Fedden (2007) | |
| 30789 | Mian | íli- | | | Fedden (2007) | |
| 39691 | Mian | í | | | Fedden (2007) | |
| 39692 | Mian | í- | | | Fedden (2007) | |
| 39693 | Mian | íli- | | | Fedden (2007) | |
| 39906 | Mian | í | | | Fedden (2007) | |
| 39907 | Mian | í- | | | Fedden (2007) | |
| 39908 | Mian | íli- | | | Fedden (2007) | |
| 31160 | Moken | ʔolaaŋ | | | Veena (1980) | |
| 35160 | Moskona | eri | | | Gravelle (2010) | |
| 34766 | Muna | andoa | | | van den Berg (1989) | |
| 25508 | Muruwari | thana | | | Oates (1988) | |
| 30451 | Nabak | ekŋen | | | Fabian et al. (1998) | |
| 22342 | Nambu | bä | | | Evans (2013) | |
| 29129 | Ndjébbana | barayabba | | | McKay (2000) | |
| 26148 | Neme | bæ | | | Evans (2012) | |
