L
- (Ningde Shi) Luosha Yangcun
- (Ningde Shi) Lingtou
- (Zhangzhou Shi) Longlingcun
- (Zhangzhou Shi) Lingxia
- (Zhangzhou Shi) Liuzhu
- (Longyan Shi) Lijiacun
- (Longyan Shi) Longtan
- (Longyan Shi) Lianfang
- (Quanzhou Shi) Longshan
- (Longyan Shi) Longzitou
- (Sanming Shi) Lianzhouban
- (Longyan Shi) Lingkeng
- (Longyan Shi) Laishan
- (Sanming Shi) Lintiancun
- (Quanzhou Shi) Longtacun
- (Putian Shi) Liyangcun
- (Putian Shi) Liuzhuang
- (Quanzhou Shi) Lingbeicun
- (Quanzhou Shi) Lantian
- (Quanzhou Shi) Luoduling
- (Quanzhou Shi) Luoyang
- (Xiamen Shi) Lütang
- (Xiamen Shi) Liantangcun
- (Quanzhou Shi) Lingxiu
- (Quanzhou Shi) Liancuocun
- (Xiamen Shi) Lianhua
- (Quanzhou Shi) Liantangcun
- (Longyan Shi) Liukengcun
- (Longyan Shi) Lizhuangcun
- (Longyan Shi) Lantiancun