"Other" sections may contain 3-letter codes of sports organizations when they are different from both ISO and IOC Codes.
L
Laos
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg
M
Macau (administrative region of China)
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique (department of France)
Mauritania
Mauritius
Mayotte (department of France)
Mexico
Federated States of Micronesia
Moldova
Monaco
Mongolia
Montenegro
Montserrat (UK territory)
Morocco
Mozambique
Myanmar
N
Namibia
Nauru
Nepal
Netherlands
New Caledonia (collectivity of France)
New Zealand
Nicaragua
Niger
Nigeria
Niue (associated with New Zealand)
Norfolk Island (territory of Australia)
North Macedonia
Northern Mariana Islands (US territory)
Norway
O
Oman
P
Pakistan
Palau
Palestine (state disputed)
In cases with two codes listed, the first one applies to the Gaza Strip, the second code to the West Bank.
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Pitcairn Islands (territory of the UK)
Poland
Portugal
Puerto Rico (territory of the US)
Q
Qatar
R
Réunion (department of France)
Romania
Russia
Rwanda
S
Saint Barthélemy (collectivity of France)
Saint Helena, Ascension and Tristan da Cunha (British territory)
Other:
- IIGA: STH
Saint Kitts and Nevis
Saint Lucia
Saint Martin (collectivity of France)
Other:
- CONCACAF: SMN
Saint Pierre and Miquelon (collectivity of France)
Saint Vincent and the Grenadines
Samoa
<sup>†</sup> The code is also assigned to American Samoa
San Marino
São Tomé and Príncipe
Sark (part of Guernsey)
Other:
- IIGA: SAR
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Sint Maarten (Kingdom of the Netherlands)
Other:
- CONCACAF: SMA