L
- (Province of Camarines Sur) Lupi Nuevo
- (Province of Camarines Norte) Langas
- (Province of Camarines Sur) Lobong
- (Province of Albay) Lalombon
- (Province of Albay) La Medalla
- (Province of Camarines Sur) Lourdes Old
- (Province of Albay) La Purisima
- (Province of Camarines Sur) Libanan
- (Province of Masbate) Luna
- (Province of Masbate) Letada
- (Province of Masbate) Layong
- (Province of Camarines Sur) Labauon
- (Province of Sorsogon) Lalud
- (Province of Sorsogon) Lubas
- (Province of Sorsogon) Lago
- (Province of Sorsogon) Lajong
- (Province of Masbate) Lipata
- (Province of Masbate) Liong
- (Province of Albay) Lawinon
- (Province of Camarines Sur) La Anunciacion
- (Province of Camarines Sur) La Trinidad
- (Province of Albay) Legaspi Port
- (Province of Albay) Lacag
- (Province of Masbate) Luna
- (Province of Camarines Sur) Lupi
- (Province of Sorsogon) Lajong
- (Province of Camarines Norte) Lugui
- (Province of Masbate) Lantangan
- (Province of Camarines Sur) Lubigan
- (Province of Camarines Sur) Lupi Viejo