L
- (Province of Ilocos Sur) Lieseb
- (Province of Ilocos Sur) Lidug
- (Province of Ilocos Sur) Lidlida
- (Province of Ilocos Sur) Lidaoan
- (Province of Pangasinan) Licsi
- (Province of Ilocos Norte) Libtong
- (Province of Ilocos Sur) Libtong
- (Province of La Union) Libtong
- (Province of Pangasinan) Libtong
- (Province of Pangasinan) Libsong
- (Province of Pangasinan) Libsong
- (Province of Pangasinan) Libsong
- (Province of Pangasinan) Libsong
- (Province of Ilocos Sur) Lobong
- (Province of Ilocos Norte) Lignaoan
- (Province of Ilocos Sur) Liblibo
- (Province of Pangasinan) Libertad
- (Province of Ilocos Sur) Libang
- (Province of La Union) Lettac
- (Province of La Union) Lettac Norte
- (Province of Pangasinan) Lequep
- (Province of Ilocos Sur) Lapanan
- (Province of Pangasinan) Lelemaan
- (Province of Ilocos Sur) Legleg
- (Province of La Union) Legleg
- (Province of Pangasinan) Legaspi
- (Province of Ilocos Sur) Legaspi
- (Province of Pangasinan) Lebueg
- (Province of Pangasinan) Lebueg
- (Province of Ilocos Norte) Lazo