L
- (Province of Isabela) Lanting
- (Province of Isabela) Lanteng
- (Province of Nueva Vizcaya) Lantap
- (Province of Cagayan) Lannig
- (Province of Cagayan) Lanna
- (Province of Cagayan) Lanna
- (Province of Isabela) Lanna
- (Province of Cagayan) Langagan
- (Province of Isabela) Langa
- (Province of Nueva Vizcaya) Laneb
- (Province of Nueva Vizcaya) Lamut
- (Province of Nueva Vizcaya) Lamot
- (Province of Nueva Vizcaya) Lamo
- (Province of Cagayan) Lalug
- (Province of Isabela) Lalog Uno
- (Province of Cagayan) Lal-lo
- (Province of Isabela) Lalauanan
- (Province of Cagayan) Lagum
- (Province of Cagayan) Lafu Island
- (Province of Isabela) Lacab
- (Province of Nueva Vizcaya) Labong
- (Province of Isabela) Labinab Pequeño
- (Province of Nueva Vizcaya) Labbi Camp
- (Province of Cagayan) Labeng
- (Province of Nueva Vizcaya) Labang
- (Province of Isabela) Labinab Grande
- (Province of Cagayan) Limbos
- (Province of Cagayan) Laya
- (Province of Isabela) Lamag
- (Province of Isabela) Libertad