L
- (Longyan Shi) Longpu
- (Longyan Shi) Laibaotian
- (Longyan Shi) Lantiancun
- (Longyan Shi) Linkengyuan
- (Longyan Shi) Lingxia
- (Longyan Shi) Lishikeng
- (Zhangzhou Shi) Loubashi
- (Zhangzhou Shi) Luoshatan
- (Zhangzhou Shi) Luokeng
- (Zhangzhou Shi) Lingxia
- (Zhangzhou Shi) Liaoziqian
- (Zhangzhou Shi) Lingjiao
- (Zhangzhou Shi) Louxia
- (Zhangzhou Shi) Liyuanguang
- (Zhangzhou Shi) Linzaijiao
- (Zhangzhou Shi) Louzaiwei
- (Zhangzhou Shi) Lankeng
- (Zhangzhou Shi) Longqingcun
- (Zhangzhou Shi) Libidou
- (Zhangzhou Shi) Longmencun
- (Zhangzhou Shi) Longxincun
- (Zhangzhou Shi) Laozao
- (Zhangzhou Shi) Linghoucun
- (Zhangzhou Shi) Luxicun
- (Zhangzhou Shi) Lashan
- (Zhangzhou Shi) Luoshancun
- (Zhangzhou Shi) Lizhiyuan
- (Zhangzhou Shi) Luwei
- (Zhangzhou Shi) Lukeng
- (Zhangzhou Shi) Lianchiwei