L
- (Huizhou Shi) Lahu
- (Huizhou Shi) Longwu
- (Huizhou Shi) Lüwu
- (Huizhou Shi) Lianfengcun
- (Huizhou Shi) Lailishi
- (Huizhou Shi) Lingtang
- (Huizhou Shi) Lingxia
- (Huizhou Shi) Liyuanpu
- (Huizhou Shi) Loujiao
- (Huizhou Shi) Liangwu
- (Huizhou Shi) Luoxiaping
- (Huizhou Shi) Longzhuba
- (Huizhou Shi) Liangmixia
- (Huizhou Shi) Longzhugui
- (Huizhou Shi) Longping
- (Huizhou Shi) Luxiatang
- (Huizhou Shi) Lingxia
- (Huizhou Shi) Luchangxia
- (Huizhou Shi) Longhu
- (Huizhou Shi) Likengtun
- (Huizhou Shi) Luohantang
- (Huizhou Shi) Liucunzi
- (Huizhou Shi) Liangjingshui
- (Huizhou Shi) Longyangang
- (Huizhou Shi) Lüwuping
- (Huizhou Shi) Liaowushan
- (Huizhou Shi) Liangtian
- (Huizhou Shi) Laowei
- (Huizhou Shi) Liguang
- (Shanwei Shi) Lianfenggusha