L
- (Province of Agusan del Sur) Logom
- (Province of Surigao del Norte) Lobogon
- (Province of Surigao del Norte) Load Island
- (Province of Surigao del Norte) Little Tagnepa Island
- (Province of Surigao del Norte) Little Hibuson Island
- (Province of Surigao del Norte) Little Hagakhak Island
- (Province of Surigao del Norte) Lipata
- (Province of Surigao del Norte) Linonganan
- (Province of Agusan del Sur) Limot
- (Province of Surigao del Norte) Likoko Islet
- (Province of Surigao del Norte) Libuao
- (Province of Surigao del Norte) Libertad
- (Province of Surigao del Sur) Libas Sud
- (Province of Surigao del Norte) Libas
- (Province of Surigao del Sur) Lenungan Island
- (Province of Agusan del Norte) Lawigan
- (Province of Surigao del Norte) Litalit Island
- (Province of Agusan del Sur) Los Arcos
- (Province of Surigao del Sur) La Paz
- (Province of Surigao del Sur) Loyola
- (Province of Surigao del Norte) Libas
- (Province of Agusan del Sur) La Paz
- (Province of Agusan del Norte) Los Angeles
- (Province of Agusan del Sur) Lapinigan
- (Province of Agusan del Norte) La Union
- (Province of Agusan del Sur) Loreto
- (Province of Agusan del Sur) Libertad
- (Province of Surigao del Norte) Luna
- (Province of Agusan del Norte) Libertad