| 44932 | Kurukh | aːsin | | | Hahn (1911) | |
| 62170 | Kuuk Thaayorre | nhunh | | | Gaby (2006) | |
| 62266 | Kuuku Ya'u | ngungaana | | | Thompson (1988) | |
| 55268 | Kuwaataay (Diembering Dialect) | akɛna | | | Wilson (2007) | |
| 50592 | Kwamera | in | | | Lindstrom and Lynch (1994) | |
| 58600 | Kwanja (Njanga Dialect) | wu˧ | | | Robson (2011) | |
| 44788 | Kwaza | ĩ | | | van der Voort (2004) | |
| 27023 | Kwini | bɨni | | | McGregor (1993) | |
| 41384 | Kwoma | riitana | | | Kooyers (1974) | |
| 32279 | Lampung | ia, beliaw(an) | | | Walker (1976) | |
| 22387 | Lardil | niween | | | Ngakulmungan Kangka Leman (1997) | |
| 24262 | Latin | eum | | | Kennedy (1952) | |
| 56506 | Lelemi | ŋ̀ | | | Allan (1973) | |
| 43053 | Lelepa | nae | | | Lecrampe (2014) | |
| 43097 | Lelepa | -ia | | | Lecrampe (2014) | |
| 44261 | Lepcha | hɯdom | | | Plaisier (2007) | |
| 34947 | Limilngan | wayinijani | | | Harvey (2001) | |
| 50880 | Lingala | yé | /yé/ is in fact the 3s animate form, the 3s inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 58122 | Lobi | a | | | Maïmouna (2007) | |
| 56554 | Logba (Alakpeti Dialect) | -lɛ́, -nɛ́ | | | Dorvlo (2008) | |
| 34255 | Longgu | ŋaia | | | Hill (1992) | |
| 33926 | Loniu | iy | | | Hamel (1985) | |
| 34354 | Lovono | ŋani | | | François (2010) | |
| 26748 | Lower Sorbian | jogo | | | Stone (1993b) | |
| 61918 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 52724 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 26355 | Macedonian | =go | go is masculine and neuter, ja is feminine. | | Friedman (1993) | |
| 54513 | Maco | ite | | | Labrada (2016) | |
| 31535 | Madurese | abaʔna | | | Davies (2010) | |
| 34160 | Mafea | =a | | | Guérin (2008) | |
| 45412 | Maithili | hinka | | | Yadav (1996) | |
| 33705 | Makalero | iraku | | | Huber (2011) | |
| 33704 | Makalero | kiloo | | | Huber (2011) | |
| 31466 | Makassarese | ia, =i | | | Jukes (2006) | |
| 36124 | Maklew | ibél | | | Boelaars (1950) | |
| 57550 | Makwe | náame | | | Devos (2008) | |
| 32506 | Malagasy, plateau | azi | | | Griffiths (1854) | |
| 24534 | Malak-Malak | -nö | | | Birk (1976) | |
| 50208 | Malay | dia | | | Othman and Atmosumarto (1995) | |
| 61189 | Malay (Alor Dialect) | dia, de, beliau | | | Baird, Klamer & Kratochvíl (2004) | |
| 61285 | Malay (Ambon Dialect) | dia | | | Minde (1997) | |
| 61461 | Malay (Banda Dialect) | dia, antua | | | Paauw (2009) | |
| 61237 | Malay (Kupang Dialect) | dia | | | Steinhauer (1983) | |
| 61514 | Malay (Larantuka Dialect) | dia | | | Paauw (2009) | |
| 61413 | Malay (Manado Dialect) | dia | | | Paauw (2009) | |
| 61333 | Malay (North-Moluccan Dialect) | dia | | | Taylor (1983) | |
| 61557 | Malay (Papua Dialect) | dia, de, da di | | | Paauw (2009) | |
| 51120 | Malayalam | aʋan̪e | | | Asher and Kumari (1997) | |
| 51784 | Malecu | ni | | | Constenla Umaña (1998) | |
| 57070 | Mambay | -˩ru˥, -˩wu˥ | low tone on verb stem | | Anonby (2008) | |
