L
- (Longyan Shi) Lijiucun
- (Longyan Shi) Longxingcun
- (Longyan Shi) Libangcun
- (Longyan Shi) Louduncun
- (Longyan Shi) Laibangcun
- (Longyan Shi) Lingdoucun
- (Longyan Shi) Lengkeng
- (Longyan Shi) Liancun
- (Longyan Shi) Lizichang
- (Longyan Shi) Longteng Xincun
- (Sanming Shi) Liufangcun
- (Sanming Shi) Lihuashe
- (Sanming Shi) Liantang
- (Sanming Shi) Lishucun
- (Sanming Shi) Luokengcun
- (Sanming Shi) Liujiakeng
- (Sanming Shi) Longxia Kecun
- (Sanming Shi) Luobuli
- (Sanming Shi) Lei’ercun
- (Sanming Shi) Lei’ercun
- (Sanming Shi) Licun
- (Sanming Shi) Liangkengli
- (Sanming Shi) Lixincun
- (Sanming Shi) Luzukeng
- (Sanming Shi) Liguping
- (Sanming Shi) Liantang
- (Sanming Shi) Liaobian
- (Sanming Shi) Laowupai
- (Sanming Shi) Longbeicun
- (Sanming Shi) Liuzibei