L
- (Sanming Shi) Linglao
- (Sanming Shi) Laishecun
- (Longyan Shi) Liukengcun
- (Sanming Shi) Linggan
- (Sanming Shi) Lidi
- (Sanming Shi) Liaoyuan
- (Sanming Shi) Liushui
- (Sanming Shi) Longdi
- (Sanming Shi) Liaowuping
- (Sanming Shi) Liaofangcun
- (Sanming Shi) Liangang
- (Sanming Shi) Louxia
- (Sanming Shi) Longyuan
- (Sanming Shi) Luopogang
- (Sanming Shi) Luwukeng
- (Sanming Shi) Lijiabian
- (Sanming Shi) Luokengcun
- (Sanming Shi) Lishaping
- (Sanming Shi) Lushuicun
- (Sanming Shi) Laijia
- (Sanming Shi) Linfang
- (Sanming Shi) Linqi
- (Sanming Shi) Luoyuan
- (Sanming Shi) Luojiayuan
- (Sanming Shi) Lijiade
- (Sanming Shi) Lidi
- (Sanming Shi) Leijicun
- (Sanming Shi) Likeng
- (Sanming Shi) Liaoqingkeng
- (Sanming Shi) Liaoyuancun