| Lepidostroma Mägd. & S. Winkl., 1967 |
| Lepidostroma winklerianum B.P. Hodk. & Lücking, 2014 |
| Leprocaulon Nyl., 1878 |
| Leptospora Rabenh., 1857 |
| Leptospora rubella (Pers.) Rabenh., 1857 |
| Lineolata Kohlm. & Volkm.-Kohlm., 1990 |
| Lineolata rhizophorae (Kohlm. & E. Kohlm.) Kohlm. & Volkm.-Kohlm., 1990 |
| Listeromyces Penz. & Sacc., 1902 |
| Listeromyces insignis Penz. & Sacc., 1902 |
| Lobocolax M. Howe, 1914 |
| Lobocolax deformans M. Howe, 1914 |
| Lodderomyces Van del Walt, 1966 |
| Lodderomyces elongisporus (Recca & Mrak) Van del Walt, 1971 |
| Lychnagalma Haeckel, 1888 |
| Lychnagalma utricularia (Claus, 1879) |
| Lymnorea Péron & Lesueur, 1810 |
| Lymnorea borealis Mayer, 1900 |
| Macrovalsaria Petr., 1962 |
| Macrovalsaria megalospora (Mont.) Sivan., 1975 |
| Manoharachariella Bagyan., N. K. Rao & Kunwar, 2009 |