L
- (Huizhou Shi) Luowu
- (Huizhou Shi) Liwu
- (Huizhou Shi) Lingpai
- (Huizhou Shi) Liaotian
- (Huizhou Shi) Laozhongwu
- (Huizhou Shi) Liwu
- (Huizhou Shi) Lingwei
- (Guangzhou Shi) Longtianwei
- (Chaozhou Shi) Lincuoliao
- (Shantou Shi) Liudu
- (Shanwei Shi) Longtou
- (Shanwei Shi) Lulancun
- (Shanwei Shi) Laocun
- (Jieyang Shi) Lingoucun
- (Jieyang Shi) Luyuancun
- (Jieyang Shi) Luyangxiacun
- (Meizhou Shi) Lilinxia
- (Meizhou Shi) Lantian
- (Chaozhou Shi) Longxiangzhai
- (Chaozhou Shi) Lushan
- (Chaozhou Shi) Luhu
- (Chaozhou Shi) Linpan
- (Huizhou Shi) Longxincun
- (Huizhou Shi) Laoyashan
- (Huizhou Shi) Leigongtang
- (Huizhou Shi) Longkeng
- (Huizhou Shi) Laoxu
- (Huizhou Shi) Liudecun
- (Huizhou Shi) Laowu
- (Huizhou Shi) Lingmeicun