L
- (Jieyang Shi) Lihu
- (Shantou Shi) Linzhao
- (Shantou Shi) Liweicun
- (Shantou Shi) Lucuoyun
- (Shantou Shi) Luxi
- (Shantou Shi) Longwei
- (Jieyang Shi) Linghou
- (Chaozhou Shi) Liucuojiao
- (Chaozhou Shi) Longguang
- (Chaozhou Shi) Liaocuopu
- (Chaozhou Shi) Litang
- (Chaozhou Shi) Liliaokeng
- (Chaozhou Shi) Liaocuo
- (Chaozhou Shi) Ledao
- (Chaozhou Shi) Longhukeng
- (Chaozhou Shi) Lingmen
- (Chaozhou Shi) Liaoxingcun
- (Chaozhou Shi) Lingtou
- (Chaozhou Shi) Lingmen
- (Chaozhou Shi) Lingjiao
- (Meizhou Shi) Liuzixia
- (Meizhou Shi) Liuwu
- (Meizhou Shi) Lingtou
- (Meizhou Shi) Liubeixia
- (Meizhou Shi) Lianwupai
- (Meizhou Shi) Laowuxia
- (Meizhou Shi) Laoma Zuzhang
- (Meizhou Shi) Luotang
- (Meizhou Shi) Lishi
- (Meizhou Shi) Laochating