L
- (Putian Shi) Luoling
- (Putian Shi) Liujia
- (Putian Shi) Lucuo
- (Quanzhou Shi) Lukouzhuang
- (Zhangzhou Shi) Louxia
- (Zhangzhou Shi) Longqi
- (Zhangzhou Shi) Louzi
- (Zhangzhou Shi) Liudongcun
- (Zhangzhou Shi) Louzai
- (Zhangzhou Shi) Linbangshi
- (Zhangzhou Shi) Liuyelou
- (Zhangzhou Shi) Liaoya
- (Zhangzhou Shi) Lintoucun
- (Zhangzhou Shi) Louzailing
- (Zhangzhou Shi) Linpingcun
- (Zhangzhou Shi) Longyanxie
- (Zhangzhou Shi) Lizaiping
- (Zhangzhou Shi) Longmeicun
- (Fuzhou Shi) Laidicun
- (Fuzhou Shi) Lizhuangcun
- (Fuzhou Shi) Loujing
- (Fuzhou Shi) Louzaiding
- (Fuzhou Shi) Lantian
- (Putian Shi) Lingbing
- (Putian Shi) Liuzhai
- (Fuzhou Shi) Luoli
- (Fuzhou Shi) Longmencun
- (Fuzhou Shi) Langfengcun
- (Fuzhou Shi) Langqicun
- (Fuzhou Shi) Lingding