China
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- (Shanwei Shi) Lanni
- (Meizhou Shi) Lijinling
- (Meizhou Shi) Louli
- (Meizhou Shi) Luocheng
- (Meizhou Shi) Lijiang
- (Meizhou Shi) Lushui
- (Meizhou Shi) Longtannao
- (Meizhou Shi) Lishu’ao
- (Meizhou Shi) Lizitang
- (Meizhou Shi) Laotiankou
- (Meizhou Shi) Louxia
- (Meizhou Shi) Lianxin
- (Meizhou Shi) Luwu
- (Meizhou Shi) Litouzui
- (Meizhou Shi) Ligongli
- (Meizhou Shi) Lihe
- (Meizhou Shi) Longdong
- (Meizhou Shi) Longdu
- (Meizhou Shi) Liang’an
- (Meizhou Shi) Litang
- (Meizhou Shi) Liandong
- (Meizhou Shi) Liuwanli
- (Meizhou Shi) Longtian
- (Meizhou Shi) Lannitang
- (Jieyang Shi) Lengchaiping
- (Jieyang Shi) Leigongkeng
- (Jieyang Shi) Lianhuadong
- (Jieyang Shi) Lingxia
- (Jieyang Shi) Longmen
- (Jieyang Shi) Luqianpu