L
- (Quanzhou Shi) Linmei
- (Quanzhou Shi) Longfeng
- (Quanzhou Shi) Longding
- (Quanzhou Shi) Liaoyang
- (Xiamen Shi) Luoshan
- (Quanzhou Shi) Liyuqiu
- (Quanzhou Shi) Linyang
- (Quanzhou Shi) Liaozai
- (Quanzhou Shi) Linqian
- (Quanzhou Shi) Liuzhai
- (Xiamen Shi) Laogangcun
- (Quanzhou Shi) Longxiacun
- (Xiamen Shi) Linqian
- (Xiamen Shi) Longquancun
- (Xiamen Shi) Luxiacun
- (Xiamen Shi) Liutang
- (Xiamen Shi) Lilincun
- (Xiamen Shi) Lingdou Shequ
- (Xiamen Shi) Longjing
- (Xiamen Shi) Linbangkeng
- (Xiamen Shi) Lingwei
- (Xiamen Shi) Louli
- (Xiamen Shi) Luotian
- (Zhangzhou Shi) Lingjiao
- (Zhangzhou Shi) Liaoshang
- (Zhangzhou Shi) Linkou
- (Zhangzhou Shi) Lukou
- (Zhangzhou Shi) Lincuo
- (Zhangzhou Shi) Longkenghou
- (Zhangzhou Shi) Louzai Shangcun