L
- (Nanping Shi) Longfengcun
- (Nanping Shi) Luokengcun
- (Nanping Shi) Longyuan
- (Sanming Shi) Lindou
- (Nanping Shi) Luoshe
- (Nanping Shi) Lishan
- (Sanming Shi) Lianxicun
- (Sanming Shi) Lipai
- (Nanping Shi) Lufeng
- (Nanping Shi) Luotuo
- (Sanming Shi) Longyuncun
- (Nanping Shi) Luocun
- (Sanming Shi) Leyangcun
- (Nanping Shi) Liankeng
- (Nanping Shi) Lingbing Yangcun
- (Nanping Shi) Longlingcun
- (Sanming Shi) Liubancun
- (Nanping Shi) Luhoucun
- (Nanping Shi) Lüshui Kengwei
- (Sanming Shi) Lianyuncun
- (Nanping Shi) Longchicun
- (Sanming Shi) Luoyangbian
- (Sanming Shi) Linkou
- (Sanming Shi) Linkeng
- (Sanming Shi) Linkeng
- (Nanping Shi) Liduncun
- (Longyan Shi) Longpaicun
- (Longyan Shi) Linwu
- (Longyan Shi) Luogangtou
- (Longyan Shi) Liziping