• (1) Laaseomyces microscopicus - Laccocephalum hartmannii
• (2) Laccocephalum mylittae - Lachnocladium divaricatum
• (3) Lachnocladium divaricatum var. cinnamomeum - Lactarius auriolla
• (4) Lactarius ausablensis - Lactarius waltersii
• (5) Lactarius wirrabara - Lanzia glandicola
• (6) Lanzia glenii - Laurera varia
• (7) Laurera velata - Lecanora atrocinerella
• (8) Lecanora atroflava - Lecanora erythrocarpia
• (9) Lecanora erythromma - Lecanora molybdina
• (10) Lecanora monodorae - Lecanora subaeruginosa
• (11) Lecanora subalbella - Leccinum versipelle var. glandaceum
• (12) Leccinum versipelle var. versipelle - Lecidea coerulescens
• (13) Lecidea cognata - Lecidea griseocastanea
• (14) Lecidea griseolurida - Lecidea mutabilis
• (15) Lecidea mutata - Lecidea saxosa
• (16) Lecidea scabra - Lecidea xanthococca var. praestabilis
• (17) Lecidea xanthostoma - Lembosina saccopetali
• (18) Lembosina sapotae - Lenzites argentina
• (19) Lenzites aspera - Lepiota leontoderes
• (20) Lepiota lepida - Leptodiscella japonica
• (21) Leptodontidium aciculare - Leptonia subeuchroa
• (22) Leptonia subgracilis - Leptosphaeria faullii
• (23) Leptosphaeria fibrincola - Leptosphaerulina personata
• (24) Leptosphaerulina primulicola - Leptotrochila porri
• (25) Leptotrochila prunellae - Leveillula taurica f. dauci
• (26) Leveillula taurica f. foeniculi - Lichen lentigerus
• (27) Lichen lepadinus - Lichina pygmaea
• (28) Lichina pygmea - Lobaria adscripturiens
• (29) Lobaria adusta - Lophiostoma glaciale
• (30) Lophiostoma gramineum - Lulworthia cylindrica
• (31) Lulworthia floridana - Lyophyllum musashiense
• (32) Lyophyllum mycenoides - Lysurus texensis