L
- (Zhangzhou Shi) Laowuzai
- (Zhangzhou Shi) Longlingbei
- (Zhangzhou Shi) Lukeng
- (Longyan Shi) Lanlin
- (Longyan Shi) Louxiacun
- (Longyan Shi) Laiqian
- (Longyan Shi) Liwu
- (Longyan Shi) Longshe
- (Longyan Shi) Lüwu
- (Longyan Shi) Luobei
- (Longyan Shi) Louxia
- (Longyan Shi) Lanwu
- (Longyan Shi) Laiwu
- (Longyan Shi) Luokeng
- (Longyan Shi) Laowu Xiacun
- (Longyan Shi) Laozhai
- (Longyan Shi) Lijiaping
- (Ningde Shi) Liuxia
- (Longyan Shi) Laofukeng
- (Longyan Shi) Liwu
- (Longyan Shi) Laowuchang
- (Ningde Shi) Lengcheng
- (Ningde Shi) Lingtou
- (Ningde Shi) Louxiacun
- (Ningde Shi) Linjiazhuang
- (Ningde Shi) Liukengting
- (Ningde Shi) Longtingcun
- (Ningde Shi) Lianshan
- (Ningde Shi) Lixi
- (Ningde Shi) Lingtou