| Les Portes En Re (17880) | - | - |
| Les Touches De Perigny (17160) | - | - |
| Loire Les Marais (17870) | - | - |
| Loire Sur Nie (17470) | - | - |
| Loix (17111) | - | - |
| Longeves (17230) | - | - |
| Lonzac (17520) | - | - |
| Lonzac (17830) | - | - |
| Lorignac (17240) | - | - |
| Loulay (17330) | - | - |
| Louzignac (17160) | - | - |
| Lozay (17330) | - | - |
| Luchat (17600) | - | - |
| Lussac (17500) | - | - |
| Lussant (17430) | - | - |
| Lussant (17680) | - | - |
| Luzac (17320) | - | - |
| Macqueville (17490) | - | - |
| Marans (17230) | - | - |
| Marennes (17320) | - | - |
| Marignac (17800) | - | - |
| Marsais (17700) | - | - |
| Marsilly (17137) | - | - |
| Massac (17490) | - | - |
| Matha (17160) | - | - |
| Mazeray (17400) | - | - |
| Mazerolles (17800) | - | - |
| Medis (17600) | - | - |
| Merignac (17210) | - | - |
| Meschers Sur Gironde (17132) | - | - |
| Messac (17130) | - | - |
| Meursac (17120) | - | - |
| Meux (17500) | - | - |
| Migre (17330) | - | - |
| Migron (17770) | - | - |
| Migron (17910) | - | - |
| Mirambeau (17150) | - | - |
| Moeze (17131) | - | - |
| Moeze (17780) | - | - |
| Moings (17500) | - | - |
| Mons (17160) | - | - |
| Montendre (17130) | - | - |
| Montguyon (17270) | - | - |
| Montils (17800) | - | - |
| Montlieu La Garde (17210) | - | - |
| Montpellier De Medillan (17260) | - | - |
| Montroy (17220) | - | - |
| Moragne (17430) | - | - |
| Mornac Sur Seudre (17113) | - | - |
| Mortagne Sur Gironde (17120) | - | - |
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| Mosnac (17240) | - | - |
| Moulons (17130) | - | - |
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| Muron (17430) | - | - |
| Nachamps (17380) | - | - |
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| Nere (17510) | - | - |
| Neuillac (17520) | - | - |
| Neulles (17500) | - | - |
| Neuvicq (17270) | - | - |
| Neuvicq Le Chateau (17490) | - | - |
| Nieul Le Virouil (17150) | - | - |
| Nieul Les Ste (17810) | - | - |
| Nieul Sur Mer (17137) | - | - |
| Nieulle Sur Seudre (17600) | - | - |
| Nuaille D'aunis (17540) | - | - |
| Nuaille Sur Boutonne (17470) | - | - |
| Orignolles (17210) | - | - |
| Ors (17480) | - | - |
| Ozillac (17500) | - | - |
| Paille (17470) | - | - |
| Pere (17700) | - | - |
| Perignac (17800) | - | - |
| Perigny (17180) | - | - |
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| Petit Niort (17150) | - | - |
| Pisany (17600) | - | - |
| Plassac (17240) | - | - |
| Plassay (17250) | - | - |
| Polignac (17210) | - | - |
| Pommiers Moulons (17130) | - | - |
| Pons (17800) | - | - |
| Pont L Abbe D'arnoult (17250) | - | - |
| Port D4'envaux (17350) | - | - |
| Port Des Barques (17730) | - | - |
| Pouillac (17210) | - | - |
| Poursay Garnaud (17400) | - | - |
| Preguillac (17460) | - | - |
| Prignac (17160) | - | - |
| Puilboreau (17138) | - | - |
| Puy Du Lac (17380) | - | - |
| Puydrouard (17290) | - | - |
| Puyravault (17700) | - | - |
| Puyrolland (17380) | - | - |
| Reaux (17500) | - | - |
| Retaud (17460) | - | - |
| Rioux (17460) | - | - |
| Rivedoux Plage (17940) | - | - |