L
- (Province of Samar) Lologayan
- (Province of Samar) Lolobon
- (Province of Eastern Samar) Lojang
- (Province of Samar) Loctob
- (Province of Eastern Samar) Locso-on
- (Biliran) Locsoon
- (Province of Samar) Locoblocog
- (Province of Leyte) Llaya
- (Province of Samar) Little Tagdaranao Island
- (Province of Samar) Little Kirikite Island
- (Province of Samar) Little Darajuay Island
- (Province of Samar) Little Balading Island
- (Province of Samar) Litiron
- (Province of Northern Samar) Lited
- (Province of Samar) Lipundan
- (Province of Southern Leyte) Liptong
- (Province of Northern Samar) Lipata
- (Province of Leyte) Liogliog
- (Province of Northern Samar) Linoyahon
- (Province of Eastern Samar) Linoa Island
- (Province of Leyte) Lingganay
- (Province of Leyte) Lingayon
- (Province of Leyte) Lingatong
- (Province of Eastern Samar) Linao Island
- (Province of Leyte) Linao
- (Province of Leyte) Linao
- (Province of Leyte) Linao
- (Province of Eastern Samar) Linalan
- (Province of Southern Leyte) Linagan
- (Province of Leyte) Limbujan