L
- (Province of Samar) Laguinit Island
- (Province of Southern Leyte) Lagome
- (Province of Leyte) Lagolago
- (Biliran) Lagnay Island
- (Province of Samar) Lugcay
- (Province of Northern Samar) Lagadian
- (Province of Leyte) Lactusan
- (Province of Samar) Labayow
- (Province of Northern Samar) Labunglaion Islets
- (Province of Southern Leyte) Labrador
- (Province of Southern Leyte) Laboon
- (Province of Leyte) Labiranan
- (Province of Southern Leyte) Labao
- (Province of Samar) Labangbay-bay
- (Province of Northern Samar) Laynaga
- (Province of Eastern Samar) Lapogpocahan Island
- (Province of Leyte) Lundag
- (Province of Southern Leyte) Limasawa
- (Province of Leyte) Lonog
- (Province of Leyte) Lainab
- (Province of Leyte) Libas
- (Province of Leyte) Looc
- (Province of Samar) Laaobac
- (Province of Leyte) Luyag
- (Province of Samar) Lubilubi
- (Province of Northern Samar) Libas
- (Province of Northern Samar) Luyo
- (Province of Northern Samar) Liang
- (Province of Northern Samar) Little Panlibutan Island
- (Province of Northern Samar) Little Tabiraga Island