L
- (Province of Isabela) Luzmatim
- (Province of Cagayan) Luec
- (Province of Cagayan) Labben
- (Province of Cagayan) Lalafugan
- (Province of Cagayan) L. Adviento
- (Province of Cagayan) Llaga
- (Province of Cagayan) Libbuag
- (Province of Isabela) La Salette
- (Province of Isabela) Liwliwa
- (Province of Isabela) La Union
- (Province of Isabela) La Suerte
- (Province of Isabela) Linglingay
- (Province of Isabela) Lourdes
- (Province of Quirino) Ligaya
- (Province of Isabela) Laoag
- (Province of Quirino) Lusod
- (Province of Isabela) Labbo
- (Province of Quirino) Liwayway
- (Province of Quirino) Luttuad
- (Province of Isabela) Linamanan
- (Province of Isabela) Luzon
- (Province of Isabela) Lomboy
- (Province of Isabela) Limbauan
- (Province of Isabela) Lingaling
- (Province of Isabela) Linglingay
- (Province of Isabela) Lucban
- (Province of Isabela) Labao
- (Province of Isabela) Lamuco
- (Province of Cagayan) La Paz
- (Province of Cagayan) Lollin