| Leren (64270) | - | - |
| Lescar (64230) | - | - |
| Lescun (64490) | - | - |
| Lescun (64890) | - | - |
| Lespielle (64350) | - | - |
| Lespourcy (64160) | - | - |
| Lestelle Betharram (64800) | - | - |
| Lichans Sunhar (64470) | - | - |
| Lichos (64130) | - | - |
| Licq Atherey (64560) | - | - |
| Limendous (64420) | - | - |
| Livron (64530) | - | - |
| Lohitzun Oyhercq (64120) | - | - |
| Lombia (64160) | - | - |
| Loncon (64410) | - | - |
| Lons (64140) | - | - |
| Loubieng (64300) | - | - |
| Louhossoa (64250) | - | - |
| Lourdios Ichere (64570) | - | - |
| Lourenties (64420) | - | - |
| Louvie Juzon (64260) | - | - |
| Louvie Soubiron (64440) | - | - |
| Louvigny (64410) | - | - |
| Lucarre (64350) | - | - |
| Lucgarier (64420) | - | - |
| Lucq Armau (64350) | - | - |
| Lucq De Bearn (64360) | - | - |
| Lurbe St Christau (64660) | - | - |
| Lussagnet Lusson (64160) | - | - |
| Luxe Sumberraute (64120) | - | - |
| Lys (64260) | - | - |
| Macaye (64240) | - | - |
| Malaussanne (64410) | - | - |
| Mascaraas Haron (64330) | - | - |
| Maslacq (64300) | - | - |
| Masparraute (64120) | - | - |
| Maspie Lalonquere Juillac (64350) | - | - |
| Maucor (64160) | - | - |
| Mauleon Licharre (64130) | - | - |
| Mauleon Soule (64130) | - | - |
| Maure (64460) | - | - |
| Mazeres Lezons (64110) | - | - |
| Mazerolles (64230) | - | - |
| Meharin (64120) | - | - |
| Meillon (64510) | - | - |
| Mendionde (64240) | - | - |
| Menditte (64130) | - | - |
| Mendive (64220) | - | - |
| Meracq (64410) | - | - |
| Meritein (64190) | - | - |
| Mesplede (64370) | - | - |
| Mialos (64410) | - | - |
| Mifaget (64800) | - | - |
| Miossens Lanusse (64450) | - | - |
| Mirepeix (64800) | - | - |
| Momas (64230) | - | - |
| Momy (64350) | - | - |
| Monassut Audiracq (64160) | - | - |
| Moncaup (64350) | - | - |
| Moncayolle Larrory (64130) | - | - |
| Moncla (64330) | - | - |
| Monein (64360) | - | - |
| Monpezat (64350) | - | - |
| Monsegur (64460) | - | - |
| Mont (64300) | - | - |
| Mont Disse (64330) | - | - |
| Montagut (64410) | - | - |
| Montaner (64460) | - | - |
| Montardon (64121) | - | - |
| Montaut (64800) | - | - |
| Montestrucq (64300) | - | - |
| Montfort (64190) | - | - |
| Montory (64470) | - | - |
| Montory (64850) | - | - |
| Morlaas (64160) | - | - |
| Morlanne (64370) | - | - |
| Mouguerre (64990) | - | - |
| Mouhous (64330) | - | - |
| Moumour (64400) | - | - |
| Moumour (64940) | - | - |
| Mourenx (64150) | - | - |
| Musculdy (64130) | - | - |
| Nabas (64190) | - | - |
| Narcastet (64510) | - | - |
| Narp (64190) | - | - |
| Navailles Angos (64450) | - | - |
| Navarrenx (64190) | - | - |
| Nay Bourdettes (64800) | - | - |
| Nogueres (64150) | - | - |
| Nousty (64420) | - | - |
| Ogenne Camptort (64190) | - | - |
| Ogeu Les Bains (64680) | - | - |
| Oloron Ste Marie (64400) | - | - |
| Oloron Ste Marie Cedex (64401) | - | - |
| Oloron Ste Marie Cedex (64402) | - | - |
| Oloron Ste Marie Cedex (64403) | - | - |
| Oloron Ste Marie Cedex (64404) | - | - |
| Oloron Ste Marie Cedex (64405) | - | - |
| Oloron Ste Marie Cedex (64406) | - | - |
| Oloron Ste Marie Cedex (64407) | - | - |