L
- (Heyuan Shi) Liangxi
- (Meizhou Shi) Luoying
- (Meizhou Shi) Lingcun
- (Heyuan Shi) Longbang
- (Heyuan Shi) Litang
- (Meizhou Shi) Lantian
- (Meizhou Shi) Liuwangtou
- (Heyuan Shi) Lixiagang
- (Meizhou Shi) Lizili
- (Heyuan Shi) Lidong
- (Meizhou Shi) Lankuang
- (Chaozhou Shi) Lijiangkeng
- (Heyuan Shi) Lingbeiwen
- (Meizhou Shi) Laohushi
- (Meizhou Shi) Lantian
- (Heyuan Shi) Likeng
- (Shantou Shi) Longdong
- (Heyuan Shi) Longdu
- (Huizhou Shi) Longshui
- (Shanwei Shi) Lianhuashan
- (Yunfu Shi) Luoshun
- (Zhaoqing Shi) Luopang
- (Zhaoqing Shi) Longku
- (Zhaoqing Shi) Luoyangcun
- (Zhaoqing Shi) Lianhua
- (Zhaoqing Shi) Liangxinzhai
- (Zhaoqing Shi) Langlingzhou
- (Zhaoqing Shi) Lingtian
- (Zhaoqing Shi) Liantang
- (Zhaoqing Shi) Longmencun