L
- (Nanping Shi) Liankengcun
- (Ningde Shi) Ludou
- (Ningde Shi) Liloucun
- (Ningde Shi) Lingkengcun
- (Ningde Shi) Lanzhongcun
- (Ningde Shi) Longtancun
- (Ningde Shi) Litiancun
- (Ningde Shi) Lixiyan
- (Ningde Shi) Linlingcun
- (Ningde Shi) Longxicun
- (Ningde Shi) Linshancun
- (Ningde Shi) Lichacun
- (Ningde Shi) Longzhuyuancun
- (Ningde Shi) Linghoucun
- (Zhangzhou Shi) Liu'aozhen
- (Sanming Shi) Longxicun
- (Sanming Shi) Liucuncun
- (Sanming Shi) Lianhe
- (Sanming Shi) Luqiucun
- (Sanming Shi) Longgongcun
- (Sanming Shi) Luoyancun
- (Sanming Shi) Luofengcun
- (Sanming Shi) Longwucun
- (Sanming Shi) Luoxi
- (Sanming Shi) Lingtoucun
- (Sanming Shi) Liangyuancun
- (Sanming Shi) Laocuocun
- (Longyan Shi) Liuchuncun
- (Longyan Shi) Luokengcun
- (Longyan Shi) Leichi