Japan
Japan - Naval Ensign
Japan (1870–1999)
Kansas
Kazakhstan
Kentucky
Kercem
Kolga-Jaani
Koryakia (spurious)
Kyongsangnam-do
Kyrgyzstan
Lachmar Corp., Inc.
Laos
Lasco Shipping Co.
Los Angeles
Macedonia
Malawi
Mauritius - Civil Ensign
Minnesota
Missouri
Mongolia
Montana
Mosta
Murska Sobota
