L
- (Sanming Shi) Lutiancun
- (Sanming Shi) Lixikeng
- (Sanming Shi) Lianjia
- (Sanming Shi) Lishan
- (Sanming Shi) Longxiacun
- (Sanming Shi) Luosiwan
- (Sanming Shi) Liyuancun
- (Sanming Shi) Luomaqi
- (Sanming Shi) Lixikeng
- (Sanming Shi) Longtan
- (Sanming Shi) Like
- (Sanming Shi) Luoyuancun
- (Sanming Shi) Longtan
- (Sanming Shi) Luojingxi
- (Sanming Shi) Luokeng
- (Sanming Shi) Licuntou
- (Sanming Shi) Liujia
- (Sanming Shi) Liujiaping
- (Sanming Shi) Laowuxia
- (Sanming Shi) Liyuan
- (Sanming Shi) Luofangcun
- (Sanming Shi) Liufang
- (Sanming Shi) Loujiacun
- (Sanming Shi) Lujiabian
- (Sanming Shi) Liuze
- (Sanming Shi) Lutou
- (Sanming Shi) Laijiashan
- (Sanming Shi) Laiwu
- (Sanming Shi) Lifang
- (Sanming Shi) Liqicun