L
- (Heyuan Shi) Luxi
- (Heyuan Shi) Luodong
- (Heyuan Shi) Langxian
- (Heyuan Shi) Longgeng
- (Heyuan Shi) Libei
- (Heyuan Shi) Litiancun
- (Heyuan Shi) Lishuncun
- (Meizhou Shi) Laoliaoli
- (Heyuan Shi) Laogankeng
- (Meizhou Shi) Lantang
- (Heyuan Shi) Luokeng
- (Heyuan Shi) Luowu
- (Heyuan Shi) Liantangling
- (Heyuan Shi) Liyan
- (Heyuan Shi) Luokeng
- (Heyuan Shi) Luxiali
- (Heyuan Shi) Lizhuwo
- (Heyuan Shi) Laoluchang
- (Heyuan Shi) Liantang
- (Heyuan Shi) Louxia
- (Heyuan Shi) Louxia
- (Heyuan Shi) Laowei
- (Heyuan Shi) Linbu
- (Heyuan Shi) Longtankou
- (Heyuan Shi) Laokeng
- (Heyuan Shi) Lizihu
- (Heyuan Shi) Liwuping
- (Heyuan Shi) Laoliukeng
- (Heyuan Shi) Lazhaikeng
- (Heyuan Shi) Linwukengwei