- Khobar, Saudi Arabia1
- Khor'fakkan, United Arab Emirates1
- Khulaybīyah, United Arab Emirates1
- Lakayym, Oman1
- Layyah, United Arab Emirates1
- Lūlayyah, United Arab Emirates1
- Madīnat Khalīfah A, United Arab Emirates1
- Madīnat Khalīfah B, United Arab Emirates1
- Madīnat an Nahḑah, United Arab Emirates1
- Madīnat Ḩamad, Bahrain1
- Madḩah, Oman1
- Maghribīyah, United Arab Emirates1
- Maidi, Yemen1
- Majrá al Ghāf, United Arab Emirates1
- Manqashah, United Arab Emirates1
- Margham, United Arab Emirates1
- Marḩāmid, United Arab Emirates1
- Masāfī, United Arab Emirates1
- Mawrid, United Arab Emirates1
- Maydaq, United Arab Emirates1