L
- (Province of Ilocos Sur) Langaoan
- (Province of Pangasinan) Luzon
- (Province of Ilocos Sur) Luya
- (Province of Pangasinan) Luyan
- (Province of Ilocos Sur) Lussoc
- (Province of Ilocos Norte) Lusong
- (Province of Ilocos Norte) Lusong
- (Province of Ilocos Norte) Lusong
- (Province of Pangasinan) Lusilusi
- (Province of Pangasinan) Lupis
- (Province of Ilocos Sur) Lupes
- (Province of Ilocos Sur) Lupac
- (Province of Ilocos Sur) Lungon
- (Province of La Union) Luncuie
- (Province of Ilocos Sur) Luna
- (Province of Pangasinan) Luna
- (Province of Pangasinan) Luna
- (Province of Pangasinan) Luna Estate
- (Province of Pangasinan) Luna Weste
- (Province of Ilocos Norte) Lumbad
- (Province of Pangasinan) Lumayao
- (Province of Ilocos Sur) Lugipe
- (Province of La Union) Lugadoc
- (Province of Pangasinan) Luciente Uno
- (Province of Ilocos Sur) Lucbuben
- (Province of Pangasinan) Lucao
- (Province of Pangasinan) Labuan
- (Province of Ilocos Sur) Lubong
- (Province of Ilocos Sur) Lubong
- (Province of Ilocos Norte) Lubnac