L
- (Province of Leyte) Libas
- (Province of Leyte) Libagong
- (Province of Leyte) Libagong
- (Province of Samar) Liba
- (Province of Southern Leyte) Lewing
- (Province of Southern Leyte) Lipanto
- (Province of Eastern Samar) Leleboon Island
- (Province of Samar) Legaspi
- (Province of Leyte) Lebok
- (Province of Leyte) Layog
- (Province of Southern Leyte) Layog
- (Province of Samar) Laygayon
- (Province of Samar) Laylaya Island
- (Province of Southern Leyte) Layagan
- (Province of Southern Leyte) Lawan
- (Province of Leyte) Lawaan
- (Province of Leyte) Lawaan
- (Province of Eastern Samar) Loud Island
- (Province of Leyte) Lauan
- (Province of Eastern Samar) Lauaan Island
- (Province of Northern Samar) Laua-an
- (Province of Samar) Laua-an
- (Province of Samar) Large Tagdaranao Island
- (Province of Samar) Large Canawayan Island
- (Province of Leyte) Larey
- (Province of Northern Samar) La Perla
- (Province of Leyte) Lapdok
- (Province of Samar) La Paz
- (Province of Samar) La Paz
- (Province of Samar) La Paz