| 55661 | Kupang Malay | dia | | | Jacob and Grimes (2006) | |
| 43022 | Kurtöp | khit | | | Hyslop (2014) | |
| 44933 | Kurukh | aːs | | | Hahn (1911) | |
| 62171 | Kuuk Thaayorre | nhul | | | Gaby (2006) | |
| 62267 | Kuuku Ya'u | ngulu | | | Thompson (1988) | |
| 55269 | Kuwaataay (Diembering Dialect) | akɛna | | | Wilson (2007) | |
| 50593 | Kwamera | in | | | Lindstrom and Lynch (1994) | |
| 58601 | Kwanja (Njanga Dialect) | wu˧ | | | Robson (2011) | |
| 44789 | Kwaza | ĩ | | | van der Voort (2004) | |
| 27022 | Kwini | bɨni | | | McGregor (1993) | |
| 41385 | Kwoma | riita | | | Kooyers (1974) | |
| 32278 | Lampung | ia, beliaw(an) | | | Walker (1976) | |
| 22386 | Lardil | niya | | | Ngakulmungan Kangka Leman (1997) | |
| 24261 | Latin | is | | | Kennedy (1952) | |
| 56507 | Lelemi | àŋu | | | Allan (1973) | |
| 43054 | Lelepa | nae | | | Lecrampe (2014) | |
| 43098 | Lelepa | nae | | | Lecrampe (2014) | |
| 44262 | Lepcha | hɯ | | | Plaisier (2007) | |
| 34946 | Limilngan | wayinijani | | | Harvey (2001) | |
| 50881 | Lingala | yé | /yé/ is in fact the 3s animate form, the 3s inanimate form is /yangó/ (Meeuwis 2010:74). | | Meeuwis (2010) | |
| 58123 | Lobi | a | | | Maïmouna (2007) | |
| 56555 | Logba (Alakpeti Dialect) | ɔlɛ́ | | | Dorvlo (2008) | |
| 34253 | Longgu | ŋaia | | | Hill (1992) | |
| 33925 | Loniu | iy | | | Hamel (1985) | |
| 34353 | Lovono | ŋani | | | François (2010) | |
| 26747 | Lower Sorbian | won | | | Stone (1993b) | |
| 61917 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 52725 | Macaguán | ponɯ | | | Lobo-Guerrero and Herrera (2000) | |
| 26354 | Macedonian | toj | toj is masculine, toa is neuter, taa is feminine. | | Friedman (1993) | |
| 54514 | Maco | ite | | | Labrada (2016) | |
| 31534 | Madurese | abaʔna | | | Davies (2010) | |
| 34159 | Mafea | nna | | | Guérin (2008) | |
| 45413 | Maithili | i | | | Yadav (1996) | |
| 33702 | Makalero | kiloo | | | Huber (2011) | |
| 33703 | Makalero | iraku | | | Huber (2011) | |
| 31465 | Makassarese | ia, =i | | | Jukes (2006) | |
| 36125 | Maklew | ib | | | Boelaars (1950) | |
| 57551 | Makwe | náame | | | Devos (2008) | |
| 32505 | Malagasy, plateau | izi | | | Griffiths (1854) | |
| 24533 | Malak-Malak | yöntön | | | Birk (1976) | |
| 50209 | Malay | dia | | | Othman and Atmosumarto (1995) | |
| 61190 | Malay (Alor Dialect) | dia, de, beliau | | | Baird, Klamer & Kratochvíl (2004) | |
| 61286 | Malay (Ambon Dialect) | dia | | | Minde (1997) | |
| 61462 | Malay (Banda Dialect) | dia, antua | | | Paauw (2009) | |
| 61238 | Malay (Kupang Dialect) | dia | | | Steinhauer (1983) | |
| 61515 | Malay (Larantuka Dialect) | dia | | | Paauw (2009) | |
| 61414 | Malay (Manado Dialect) | dia | | | Paauw (2009) | |
| 61334 | Malay (North-Moluccan Dialect) | dia | | | Taylor (1983) | |
| 61558 | Malay (Papua Dialect) | dia, de, da di | | | Paauw (2009) | |
| 51121 | Malayalam | aʋan̪ | The form /iʋan̪/ is also listed (Asher and Kumari 1997:258). | | Asher and Kumari (1997) | |
