L
- (Meizhou Shi) Liantangjiao
- (Meizhou Shi) Laorukeng
- (Meizhou Shi) Laiwu
- (Meizhou Shi) Leidali
- (Meizhou Shi) Lunkengli
- (Meizhou Shi) Luotang
- (Meizhou Shi) Lanlongdu
- (Meizhou Shi) Liuheshe
- (Meizhou Shi) Lanyoukeng
- (Meizhou Shi) Luokengdun
- (Meizhou Shi) Luling
- (Meizhou Shi) Liantang
- (Meizhou Shi) Liaozaiba
- (Meizhou Shi) Laozhai
- (Meizhou Shi) Longshizhai
- (Meizhou Shi) Luohu
- (Jieyang Shi) Laobeixi
- (Jieyang Shi) Longtou
- (Jieyang Shi) Longhu
- (Shantou Shi) Longgang
- (Shantou Shi) Longtian
- (Shantou Shi) Lianyang
- (Shantou Shi) Lianwei
- (Shantou Shi) Longsheng
- (Jieyang Shi) Lizhutang
- (Jieyang Shi) Laozhaiying
- (Jieyang Shi) Lirentan
- (Jieyang Shi) Laodongkeng
- (Meizhou Shi) Linjiaoli
- (Meizhou Shi) Litang