L
- (Nanping Shi) Lishuping
- (Nanping Shi) Lilincun
- (Nanping Shi) Liuyuancun
- (Nanping Shi) Liaoshiyuan
- (Zhangzhou Shi) Linxiang
- (Zhangzhou Shi) Limingcun
- (Zhangzhou Shi) Longdai
- (Zhangzhou Shi) Lubiancun
- (Zhangzhou Shi) Linqiancun
- (Zhangzhou Shi) Lincangcun
- (Nanping Shi) Ligongqiao
- (Nanping Shi) Liancuncun
- (Nanping Shi) Liudongkeng
- (Nanping Shi) Longhou
- (Nanping Shi) Longchongwu
- (Nanping Shi) Liucun
- (Nanping Shi) Linduncun
- (Nanping Shi) Luling
- (Nanping Shi) Licao
- (Nanping Shi) Liudun
- (Nanping Shi) Laituncun
- (Nanping Shi) Laoyake
- (Nanping Shi) Lizuyuan
- (Nanping Shi) Liyuancun
- (Nanping Shi) Luojinku
- (Nanping Shi) Lindang
- (Ningde Shi) Luocuo
- (Sanming Shi) Lingtou
- (Sanming Shi) Laohuku
- (Sanming Shi) Lifang