| | Linyi People's Park | Lanshan, Linyi, Shandong, China | Operating | ≤ | 1 |
| | Linyi Riverside Amusement Park | Hedong, Linyi, Shandong, China | - | | - |
| | Linyi Zoological and Botanical Garden | Hedong, Linyi, Shandong, China | Operating | - | 1 |
| | Lion Rock Park | Xinhua, Loudi, Hunan, China | Operating | ≤ | 2 |
| Lionsgate Entertainment World | Xiangzhou, Zhuhai, Guangdong, China | Operating | | 1 |
| | Little Forest and a Big River | Phra Nakhon Si Ayutthaya, Thailand | Operating | - | 1 |
| Little Playground | Moscow City, Russia | Operating | ≤ | 1 |
| | Little Raccoon Power Park | Longwen, Zhangzhou, Fujian, China | Operating | ≤ | 1 |
| | Little Yellow Duck Theme Park | Qingjiangpu, Huai'an, Jiangsu, China | Operating | | 1 |
| | Little Yellow Duck Theme Park | Hangzhou, Zhejiang, China | Operating | | 2 |
| | Liu Guanshengjing Hot Spring | Panzhou, Liupanshui, Guizhou, China | Operating | | 1 |
| Liuhou Park | Chengzhong, Liuzhou, Guangxi, China | Operating | ≤ | 1 |
| Liuhua Lake Park | Yuexiu, Guangzhou, Guangdong, China | Operating | ≤ | 1 |
| Liuhua Park | Shilong, Dongguan, Guangdong, China | Operating | ≤ | 1 |
| | Liuleduo Paradise | Songbei, Harbin, Heilongjiang, China | Operating | - | 1 |
| | Liupan Fun Land | Yuanzhou, Guyuan, Ningxia Hui, China | Operating | | 1 |
| | Liupanshui Dushan Amusement Park | Zhongshan, Liupanshui, Guizhou, China | Operating | | 2 |
| | Liupanshui Zoo | Zhongshan, Liupanshui, Guizhou, China | Operating | ≤ | 1 |
| | Liuxianhu Park | Zichuan, Zibo, Shandong, China | - | ≤ | - |
| Liuzhou Zoo | Liunan, Liuzhou, Guangxi, China | Operating | ≤ | 2 |
| | Lobster City Amusement Park | Qianjiang, Hubei, China | - | | - |
| | Lobster Family Paradise | Xinjian, Nanchang, Jiangxi, China | Operating | - | 1 |
| Loca Joy Holiday Theme Park | Yongchuan, Chongqing, China | Operating | | 3 |
| Lokomotiv Park | Mirzo Ulugbek, Tashkent City, Uzbekistan | Operating | | 2 |