L
- (Qingyuan Shi) Lu’an
- (Qingyuan Shi) Lianshui
- (Qingyuan Shi) Longshui
- (Qingyuan Shi) Lianhong
- (Heyuan Shi) Liuhu
- (Heyuan Shi) Laolongkeng
- (Heyuan Shi) Liubeichi
- (Heyuan Shi) Louxia
- (Heyuan Shi) Luwu
- (Heyuan Shi) Liangzaitou
- (Heyuan Shi) Laowei
- (Heyuan Shi) Liantangli
- (Heyuan Shi) Loupaili
- (Heyuan Shi) Laowuqian
- (Heyuan Shi) Liantangdu
- (Heyuan Shi) Louxia
- (Heyuan Shi) Limawei
- (Heyuan Shi) Longxing
- (Heyuan Shi) Lantangmian
- (Heyuan Shi) Ligongtang
- (Heyuan Shi) Longguping
- (Heyuan Shi) Lizaitang
- (Heyuan Shi) Lianxi
- (Heyuan Shi) Liuhu
- (Heyuan Shi) Lengshuitang
- (Heyuan Shi) Laowaxia
- (Heyuan Shi) Laowuxia
- (Heyuan Shi) Laojia
- (Heyuan Shi) Likeng
- (Heyuan Shi) Liantang