L
- (Guangzhou Shi) Langkou
- (Heyuan Shi) Luotang
- (Qingyuan Shi) Longnan
- (Guangzhou Shi) Lianmaba
- (Heyuan Shi) Longxi
- (Heyuan Shi) Longzhen
- (Shaoguan Shi) Luxia
- (Heyuan Shi) Lishukeng
- (Heyuan Shi) Luling
- (Shaoguan Shi) Laolongshan
- (Shaoguan Shi) Lanlixu
- (Qingyuan Shi) Lingtouqiu
- (Shaoguan Shi) Lidong
- (Qingyuan Shi) Ludipo
- (Heyuan Shi) Longyan
- (Heyuan Shi) Liaowu
- (Shaoguan Shi) Liangqiao
- (Shaoguan Shi) Lingfu
- (Shaoguan Shi) Longnan
- (Shaoguan Shi) Longxi
- (Shaoguan Shi) Liukeng
- (Shaoguan Shi) Lingxi
- (Shaoguan Shi) Laozutan
- (Shaoguan Shi) Laohuangtang
- (Shaoguan Shi) Luwu
- (Shaoguan Shi) Longtou
- (Shaoguan Shi) Longjingkuang
- (Shaoguan Shi) Luojiadu
- (Shaoguan Shi) Laopingshi
- (Heyuan Shi) Lingtou