L
- (Province of Samar) Lapas
- (Province of Samar) Lapa-an
- (Province of Northern Samar) Laoang Island
- (Province of Northern Samar) Laongan
- (Province of Leyte) Lanyug
- (Province of Samar) Lanquio
- (Province of Samar) Laniog
- (Province of Northern Samar) Langob Langob
- (Province of Northern Samar) Langub
- (Province of Samar) Langyon
- (Province of Leyte) Langaw
- (Province of Leyte) Lanepga
- (Province of Northern Samar) Landusan
- (Province of Southern Leyte) Landakan
- (Province of Leyte) Lanawan
- (Province of Leyte) Lanajon
- (Province of Southern Leyte) Lanag
- (Province of Leyte) Lanac
- (Province of Samar) Lamingao Island
- (Province of Samar) Lamingao
- (Province of Northern Samar) Lamicaan
- (Province of Samar) Lambao
- (Province of Samar) Lamanoc
- (Province of Eastern Samar) Lamacoy
- (Province of Samar) Lale
- (Province of Eastern Samar) Lalauigan Island
- (Province of Leyte) Laka
- (Province of Samar) Lahung
- (Province of Northern Samar) Lagund
- (Province of Southern Leyte) Laguiwliw