L
- (Jieyang Shi) Liaodong
- (Jieyang Shi) Longbeiling
- (Jieyang Shi) Laotao
- (Chaozhou Shi) Linxiang
- (Jieyang Shi) Leipu
- (Jieyang Shi) Laolong
- (Meizhou Shi) Luzhitu
- (Meizhou Shi) Luoshuike
- (Meizhou Shi) Lakeng
- (Meizhou Shi) Lifeng
- (Meizhou Shi) Longlingxia
- (Meizhou Shi) Liantang
- (Meizhou Shi) Luhu
- (Chaozhou Shi) Luxia
- (Meizhou Shi) Liuxia
- (Chaozhou Shi) Liziping
- (Chaozhou Shi) Longgaolou
- (Chaozhou Shi) Lincuo
- (Chaozhou Shi) Linmabei
- (Chaozhou Shi) Linquan
- (Shantou Shi) Longmei
- (Chaozhou Shi) Litang
- (Chaozhou Shi) Lingzitou
- (Chaozhou Shi) Lincuo
- (Chaozhou Shi) Lianshang
- (Chaozhou Shi) Leicuoshan
- (Chaozhou Shi) Lincuo
- (Jieyang Shi) Leigongtang
- (Jieyang Shi) Luxia
- (Jieyang Shi) Lantian