China
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- (Jieyang Shi) Liwuzhai
- (Jieyang Shi) Lingxia
- (Jieyang Shi) Laogonglin
- (Jieyang Shi) Liyugou
- (Jieyang Shi) Lianxi
- (Jieyang Shi) Longjiaochi
- (Jieyang Shi) Longyizhai
- (Jieyang Shi) Liantangmian
- (Jieyang Shi) Luxia
- (Jieyang Shi) Luqing
- (Jieyang Shi) Luobu
- (Jieyang Shi) Luoshe
- (Jieyang Shi) Luowu
- (Chaozhou Shi) Leicuoshan
- (Chaozhou Shi) Lianshang
- (Chaozhou Shi) Lincuo
- (Chaozhou Shi) Lingzitou
- (Chaozhou Shi) Litang
- (Shantou Shi) Longmei
- (Jieyang Shi) Luxia
- (Jieyang Shi) Leigongtang
- (Chaozhou Shi) Lincuo
- (Jieyang Shi) Lingxia
- (Jieyang Shi) Loutang
- (Jieyang Shi) Lantian
- (Chaozhou Shi) Linquan
- (Chaozhou Shi) Linmabei
- (Chaozhou Shi) Lincuo
- (Meizhou Shi) Luhu
- (Chaozhou Shi) Longgaolou