L
- (Ningde Shi) Liwan
- (Ningde Shi) Liushuicun
- (Ningde Shi) Longjinggang
- (Ningde Shi) Lingdou
- (Ningde Shi) Lingtoucun
- (Ningde Shi) Liuyang
- (Ningde Shi) Liuyang
- (Longyan Shi) Lüfengcun
- (Longyan Shi) Lulincun
- (Longyan Shi) Lintou
- (Longyan Shi) Lishancun
- (Longyan Shi) Longkangcun
- (Longyan Shi) Liliaocun
- (Longyan Shi) Laishancun
- (Longyan Shi) Longshancun
- (Longyan Shi) Lujia Dicun
- (Longyan Shi) Likeng
- (Longyan Shi) Lutiandi
- (Longyan Shi) Lianbangcun
- (Longyan Shi) Liangmincuo
- (Longyan Shi) Linbangcun
- (Longyan Shi) Lindi
- (Longyan Shi) Linkeng
- (Longyan Shi) Lingdoucun
- (Longyan Shi) Luoshe
- (Longyan Shi) Liudi Yangcun
- (Longyan Shi) Longmencun
- (Longyan Shi) Liyu
- (Longyan Shi) Lingtou
- (Longyan Shi) Linbian