L
- (Province of Cebu) Labangon
- (Province of Cebu) La-aw
- (Bohol) Loyow
- (Bohol) Lomboy
- (Bohol) Loyowaig
- (Province of Cebu) Libertad
- (Province of Cebu) Lahumtabay
- (Province of Cebu) Luvo
- (Province of Siquijor) Lalao
- (Province of Cebu) Lantawan
- (Province of Cebu) Lipata
- (Province of Cebu) Luyong Baybay
- (Bohol) Libertad Norte
- (Bohol) Lomboy
- (Bohol) Langtad
- (Bohol) Liboron
- (Bohol) Libertad Sur
- (Bohol) La Victoria
- (Bohol) Lungsoda-an West
- (Bohol) Lungsoda-an East
- (Bohol) Libertad
- (Bohol) Lower Bonbon
- (Bohol) La Fortuna
- (Bohol) La Suerte
- (Bohol) Lundag
- (Bohol) Lataban
- (Bohol) La Union
- (Bohol) Los Angeles
- (Bohol) Luan
- (Province of Negros Oriental) Looc