L
- (Province of Pangasinan) Layas
- (Province of La Union) Laya
- (Province of Pangasinan) Lawak
- (Province of Pangasinan) Lauren
- (Province of Ilocos Sur) Latao
- (Province of Ilocos Norte) Lataag
- (Province of La Union) Las-ud
- (Province of Ilocos Sur) Laslasong
- (Province of La Union) Lasitas
- (Province of Pangasinan) Lasip Grande
- (Province of Pangasinan) Lasip Chico
- (Province of Pangasinan) Lasip
- (Province of Pangasinan) Lasip
- (Province of Pangasinan) Lasip
- (Province of Pangasinan) Lareg-Lareg
- (Province of Pangasinan) Laram
- (Province of Pangasinan) Laragan
- (Province of Ilocos Sur) Lapting
- (Province of Ilocos Sur) Lapting
- (Province of Pangasinan) Lapog
- (Province of Pangasinan) Laplap
- (Province of Ilocos Norte) La Paz Oeste
- (Province of Ilocos Norte) La Paz
- (Province of Pangasinan) La Paz
- (Province of Pangasinan) Lawis
- (Province of Ilocos Sur) Lao-Ingen
- (Province of Pangasinan) Laoak
- (Province of Pangasinan) Laoac West
- (Province of Pangasinan) Laoac-Lanka
- (Province of Pangasinan) Laoac