L
- (Ningde Shi) Laicuocun
- (Fuzhou Shi) Lantancun
- (Ningde Shi) Luxiayang
- (Ningde Shi) Lingshang
- (Ningde Shi) Liyangcun
- (Ningde Shi) Lianqiaocun
- (Fuzhou Shi) Longdeyangcun
- (Ningde Shi) Laiduncun
- (Ningde Shi) Liyang
- (Ningde Shi) Lingbiancun
- (Ningde Shi) Louxiacun
- (Fuzhou Shi) Luoyang
- (Fuzhou Shi) Lingbian
- (Ningde Shi) Lijing
- (Ningde Shi) Linyangwei
- (Fuzhou Shi) Luntian
- (Fuzhou Shi) Laoguangcun
- (Fuzhou Shi) Lingxiatang
- (Fuzhou Shi) Liantian
- (Fuzhou Shi) Lingjiao
- (Fuzhou Shi) Liyang
- (Fuzhou Shi) Lijiazhan
- (Fuzhou Shi) Luxiacuo
- (Fuzhou Shi) Laitang
- (Longyan Shi) Liujiacun
- (Quanzhou Shi) Lutengcun
- (Zhangzhou Shi) Lingtou
- (Quanzhou Shi) Longchuang
- (Sanming Shi) Louqian
- (Longyan Shi) Liantangbei