• (1) Laaseomyces microscopicus - Lacellina fertilissima
• (2) Lacellina graminicola - Lachnocladium guyanense
• (3) Lachnocladium hamatum - Lactarius bicolor
• (4) Lactarius blennius - Lactifluus gerardii
• (5) Lactifluus hygrophoroides - Larseniella globulispora
• (6) Lasallia asiae-orientalis - Lecanactis acicularis
• (7) Lecanactis akompsa - Lecanora brasiliana
• (8) Lecanora brattiae - Lecanora frustulosa
• (9) Lecanora fruticulosa - Lecanora oblutescens
• (10) Lecanora obnascens - Lecanora subintricans
• (11) Lecanora subintricata - Lecidea alaiensis
• (12) Lecidea alaskensis - Lecidea convexa var. convexa
• (13) Lecidea coprodes - Lecidea hypoleucodes
• (14) Lecidea hypomela - Lecidea ochroleuca
• (15) Lecidea ochromela - Lecidea speirodes
• (16) Lecidea sphaerella - Lecidella inserena
• (17) Lecidella instrata - Lentinellus ursinus
• (18) Lentinellus ursinus f. luxurians - Lenzites trabea
• (19) Lenzites trabeus - Lepiota ochraceodisca
• (20) Lepiota ochraceofulva - Leptogium fluviatile
• (21) Leptogium foliare - Leptopuccinia malvacearum
• (22) Leptopuccinia ornata - Leptosphaeria luzulae
• (23) Leptosphaeria lycii - Leptostroma vincetoxici
• (24) Leptostroma virgaureae - Leucoagaricus sericifer f. sericatellus
• (25) Leucoagaricus squamosus - Lichen castaneus
• (26) Lichen cavernosus - Lichen rubens
• (27) Lichen ruber - Linderia bicolumnata
• (28) Linderia columnata - Loborhiza metzneri
• (29) Lobosporangium transversale - Lophodermella maureri
• (30) Lophodermella montivaga - Lycoperdon fuligineum
• (31) Lycoperdon fuliginosum - Lysurus texensis