L
- (Sanming Shi) Lifangcun
- (Sanming Shi) Luolicun
- (Sanming Shi) Lingxiacun
- (Sanming Shi) Luoyuan
- (Sanming Shi) Liukeng
- (Sanming Shi) Liudi
- (Sanming Shi) Lei’er
- (Sanming Shi) Liaokeng
- (Sanming Shi) Lingjiashan
- (Sanming Shi) Longtoucun
- (Sanming Shi) Lishe
- (Sanming Shi) Longxia
- (Sanming Shi) Lianwucun
- (Sanming Shi) Laocunli
- (Sanming Shi) Liukongdi
- (Sanming Shi) Longshang
- (Sanming Shi) Leifang
- (Sanming Shi) Loubei
- (Sanming Shi) Leijiashan
- (Sanming Shi) Laohukeng
- (Sanming Shi) Luoxicun
- (Sanming Shi) Linpushe
- (Sanming Shi) Lipai
- (Sanming Shi) Likeng
- (Sanming Shi) Longdi
- (Sanming Shi) Lingao’ao
- (Sanming Shi) Lufangtou
- (Sanming Shi) Lidi
- (Sanming Shi) Likenggang
- (Sanming Shi) Lukeng