L
- (Guangzhou Shi) Liuwu
- (Guangzhou Shi) Lixi
- (Guangzhou Shi) Lijiatang
- (Guangzhou Shi) Longgang
- (Guangzhou Shi) Liantang Xincun
- (Guangzhou Shi) Luohantang
- (Guangzhou Shi) Liwu
- (Guangzhou Shi) Liangtian
- (Guangzhou Shi) Longtang
- (Guangzhou Shi) Luocun
- (Guangzhou Shi) Liaojiang
- (Guangzhou Shi) Longhu
- (Guangzhou Shi) Liucun
- (Guangzhou Shi) Lezhu
- (Guangzhou Shi) Lubu
- (Guangzhou Shi) Luntou
- (Guangzhou Shi) Lianxingcun
- (Heyuan Shi) Laohulian
- (Heyuan Shi) Laoxia
- (Heyuan Shi) Laoweixia
- (Heyuan Shi) Linshi
- (Heyuan Shi) Lushang
- (Heyuan Shi) Liuziping
- (Heyuan Shi) Luowu
- (Heyuan Shi) Laowu
- (Heyuan Shi) Laiwu
- (Heyuan Shi) Loujiang
- (Heyuan Shi) Lanwupai
- (Heyuan Shi) Lankeng
- (Heyuan Shi) Longxijingzi