L
- (Heyuan Shi) Lengshuijiao
- (Heyuan Shi) Lijunkeng
- (Shaoguan Shi) Lanwu
- (Heyuan Shi) Lingxiawu
- (Heyuan Shi) Lanwu
- (Heyuan Shi) Longguidong
- (Heyuan Shi) Luhu
- (Shaoguan Shi) Liantangxia
- (Shaoguan Shi) Lingbei
- (Shaoguan Shi) Liwu
- (Heyuan Shi) Lafangkeng
- (Heyuan Shi) Lingbei
- (Shaoguan Shi) Liwu
- (Shaoguan Shi) Luogengping
- (Shaoguan Shi) Liangxicun
- (Heyuan Shi) Louxia
- (Heyuan Shi) Laowu
- (Heyuan Shi) Lashi
- (Heyuan Shi) Lisoudong
- (Heyuan Shi) Luhu
- (Heyuan Shi) Luobei
- (Heyuan Shi) Laoxugang
- (Heyuan Shi) Laowei
- (Heyuan Shi) Luodong
- (Heyuan Shi) Luowangzhai
- (Shaoguan Shi) Longtiancun
- (Heyuan Shi) Laorenkeng
- (Heyuan Shi) Luojingling
- (Heyuan Shi) Laowu
- (Heyuan Shi) Liudong