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- (Wenzhou Shi) Lingjiaojin
- (Wenzhou Shi) Liuchong
- (Lishui Shi) Luyi
- (Wenzhou Shi) Luocun
- (Wenzhou Shi) Lejia
- (Lishui Shi) Luxiashi
- (Lishui Shi) Liugutou
- (Lishui Shi) Luxi
- (Wenzhou Shi) Langkeng
- (Wenzhou Shi) Libikeng
- (Lishui Shi) Linjin
- (Wenzhou Shi) Lingtou
- (Lishui Shi) Linxie
- (Wenzhou Shi) Longtou
- (Wenzhou Shi) Long’ertou
- (Wenzhou Shi) Luoxi
- (Wenzhou Shi) Lianhua
- (Wenzhou Shi) Lingdong
- (Lishui Shi) Luxixian
- (Lishui Shi) Luxi
- (Wenzhou Shi) Luohan
- (Wenzhou Shi) Lingjiao
- (Wenzhou Shi) Lingtou
- (Lishui Shi) Lichu
- (Lishui Shi) Lianhu
- (Lishui Shi) Luxiling
- (Wenzhou Shi) Lingtouyang
- (Wenzhou Shi) Lingjiao
- (Wenzhou Shi) Laolonggang
- (Lishui Shi) Libao