L
- (Nanping Shi) Luma Toucun
- (Sanming Shi) Long’ancun
- (Sanming Shi) Lingxu
- (Sanming Shi) Luguduan
- (Sanming Shi) Liaojia
- (Sanming Shi) Longwei
- (Sanming Shi) Lufeng
- (Sanming Shi) Luxia
- (Sanming Shi) Longhucun
- (Sanming Shi) Liaojialing
- (Sanming Shi) Licuncun
- (Sanming Shi) Litiancun
- (Sanming Shi) Lixincun
- (Sanming Shi) Lingdicun
- (Sanming Shi) Linghecun
- (Sanming Shi) Linshecun
- (Sanming Shi) Lingguancun
- (Sanming Shi) Lai’ancun
- (Sanming Shi) Laiwucun
- (Sanming Shi) Luopo Gangcun
- (Sanming Shi) Luokenglong
- (Sanming Shi) Lianhe
- (Sanming Shi) Ligeng
- (Sanming Shi) Louxia
- (Sanming Shi) Luoyuandong
- (Sanming Shi) Lianhua
- (Sanming Shi) Lingxia
- (Longyan Shi) Lianhuacun
- (Longyan Shi) Lixingcun
- (Longyan Shi) Luowangcun