L
- (Longyan Shi) Lüyangcun
- (Longyan Shi) Langchecun
- (Quanzhou Shi) Longqingcun
- (Quanzhou Shi) Lushancun
- (Quanzhou Shi) Linshan
- (Longyan Shi) Luoshecun
- (Longyan Shi) Luopingcun
- (Quanzhou Shi) Longtongcun
- (Quanzhou Shi) Lingxicun
- (Longyan Shi) Lishan
- (Longyan Shi) Linkeng
- (Longyan Shi) Luoshancun
- (Zhangzhou Shi) Liuqu
- (Zhangzhou Shi) Liuqu
- (Longyan Shi) Linghoucun
- (Longyan Shi) Luocuo Shancun
- (Zhangzhou Shi) Luting
- (Longyan Shi) Luntou
- (Zhangzhou Shi) Lingpu
- (Quanzhou Shi) Longpingcun
- (Longyan Shi) Longchecun
- (Quanzhou Shi) Longdicun
- (Longyan Shi) Liaokeng
- (Longyan Shi) Liufang
- (Longyan Shi) Luotianxi
- (Longyan Shi) Laowuchang
- (Longyan Shi) Laofulong
- (Longyan Shi) Liaowu
- (Longyan Shi) Lingbei
- (Longyan Shi) Luotan