L
- (Nanping Shi) Likeng
- (Nanping Shi) Lijiyang
- (Nanping Shi) Liyantou
- (Ningde Shi) Linshancun
- (Nanping Shi) Lixicun
- (Nanping Shi) Lingtoucun
- (Nanping Shi) Lishanxi
- (Ningde Shi) Liuzhongqiu
- (Nanping Shi) Lüjiayang
- (Nanping Shi) Longtan
- (Nanping Shi) Louxiacun
- (Nanping Shi) Lipingcun
- (Nanping Shi) Longjingtou
- (Nanping Shi) Lichang
- (Ningde Shi) Liangxiancun
- (Ningde Shi) Liyanglong
- (Nanping Shi) Lüyuan
- (Ningde Shi) Landou
- (Ningde Shi) Linghou
- (Ningde Shi) Lingxiacun
- (Ningde Shi) Luxia
- (Ningde Shi) Lixitou
- (Ningde Shi) Liyanglou
- (Ningde Shi) Linbingcun
- (Ningde Shi) Licun
- (Ningde Shi) Lingtou
- (Ningde Shi) Linyanghu
- (Ningde Shi) Liping
- (Ningde Shi) Liancuncun
- (Ningde Shi) Linyangcun