L
- (Fuzhou Shi) Lingxia
- (Fuzhou Shi) Lingtoucun
- (Fuzhou Shi) Liujin
- (Fuzhou Shi) Liudicun
- (Fuzhou Shi) Linwan
- (Fuzhou Shi) Lankoucun
- (Fuzhou Shi) Liuyangcun
- (Fuzhou Shi) Linweicun
- (Fuzhou Shi) Liangdi
- (Fuzhou Shi) Lingding
- (Fuzhou Shi) Lintoucun
- (Fuzhou Shi) Luoshancun
- (Fuzhou Shi) Liuyuancun
- (Fuzhou Shi) Liuyangcun
- (Fuzhou Shi) Lanli
- (Fuzhou Shi) Lingtoucun
- (Fuzhou Shi) Luoxi
- (Sanming Shi) Liukeng
- (Nanping Shi) Lihuang
- (Sanming Shi) Linghoucun
- (Nanping Shi) Luwei
- (Nanping Shi) Luoyuan
- (Nanping Shi) Luotancun
- (Sanming Shi) Liutangcun
- (Sanming Shi) Longquancun
- (Sanming Shi) Longyicun
- (Nanping Shi) Linghou
- (Nanping Shi) Langshicun
- (Sanming Shi) Lüliucun
- (Sanming Shi) Linweicun