Guingamp won their second Coupe de France title in five years last season, overcoming local rivals Rennes 2-0 in the final, and they will enter their round-of-64 tie on a six-match unbeaten streak in all competitions.
Coincidentally, Guingamp also defeated Rennes to win the 2009 final, with the latter opening their French cup campaign with a trip to third-tier Dunkerque.
Guingamp's run leaves Jocelyn Gourvennec's side in 12th in Ligue 1, 19 points behind leaders Marseille.
Dinan-Lehon, who play in the Championnat de France amateur 2, have beaten fourth-tier club Saint-Malo and Ligue 2's Angers to earn the right to host Guingamp.
PSG's trip to Montpellier on Monday will be the last tie of the round.
The round of 64 will begin on Saturday with Lille's trip to Bastia the pick of the bunch, while the Derby de la Garonne on Sunday between Bordeaux and Toulouse also promises to be a tantalising encounter.
