L
- (Fuzhou Shi) Lingtou
- (Fuzhou Shi) Lilu
- (Fuzhou Shi) Libeishan
- (Quanzhou Shi) Lizian
- (Sanming Shi) Longmeicun
- (Sanming Shi) Liujia
- (Sanming Shi) Limingcun
- (Sanming Shi) Liukou
- (Sanming Shi) Lingyun
- (Sanming Shi) Lingyuncheng
- (Ningde Shi) Lantacun
- (Ningde Shi) Lushangcun
- (Ningde Shi) Lanhouganggang
- (Ningde Shi) Lianhuaxin
- (Ningde Shi) Liucuo
- (Ningde Shi) Longtantou
- (Ningde Shi) Laiyang
- (Longyan Shi) Lilingcun
- (Longyan Shi) Lihucun
- (Longyan Shi) Lintiancun
- (Longyan Shi) Lanfangcun
- (Longyan Shi) Lantiancun
- (Longyan Shi) Laxicun
- (Longyan Shi) Liukeng Toucun
- (Longyan Shi) Luowugangcun
- (Longyan Shi) Lanwu
- (Longyan Shi) Laoliaoxia
- (Longyan Shi) Lannikeng
- (Longyan Shi) Lajiwo
- (Longyan Shi) Longshanxia