L
- (Province of Nueva Vizcaya) Labang
- (Province of Isabela) Luyao
- (Province of Nueva Vizcaya) Lusod
- (Province of Cagayan) Lusang
- (Province of Isabela) Lurog
- (Province of Isabela) Luquilu
- (Province of Cagayan) Lupigui
- (Province of Isabela) Lupigue
- (Province of Isabela) Luna
- (Province of Isabela) Lullutan
- (Province of Nueva Vizcaya) Lukidnon
- (Province of Quirino) Lucban
- (Province of Nueva Vizcaya) Luglug
- (Province of Cagayan) Lugirao
- (Province of Isabela) Lucban
- (Province of Isabela) Lucban
- (Province of Isabela) Lubub
- (Province of Cagayan) Lubo
- (Province of Isabela) Loria
- (Province of Cagayan) Lomismo
- (Province of Cagayan) Logung
- (Province of Nueva Vizcaya) Lobo
- (Province of Nueva Vizcaya) Llaban Ilongot
- (Province of Cagayan) Liwan Sur
- (Province of Isabela) Liwanag
- (Province of Cagayan) Liwan
- (Province of Cagayan) Litto
- (Province of Cagayan) Lipatan
- (Province of Isabela) Linomot
- (Province of Cagayan) Lingu