L
- (Province of Pangasinan) Lagasit
- (Province of Ilocos Norte) Langandit
- (Province of Ilocos Sur) Lagatit
- (Province of Ilocos Norte) Lading
- (Province of Ilocos Norte) Lacsado
- (Province of La Union) Lacong
- (Province of Ilocos Sur) Labut Sur
- (Province of Ilocos Sur) Labut
- (Province of Pangasinan) Labrang
- (Province of Pangasinan) Labot
- (Province of Ilocos Sur) Labnig
- (Province of Pangasinan) Labit Proper
- (Province of Ilocos Norte) Lubong
- (Province of Pangasinan) Labang
- (Province of Pangasinan) Lomboy Bogtong
- (Province of Ilocos Sur) Labuac
- (Province of Pangasinan) Labatat
- (Province of Ilocos Norte) Labut
- (Province of Ilocos Norte) Libas
- (Province of Ilocos Norte) Lubong
- (Province of Ilocos Norte) Labot
- (Province of Ilocos Norte) Lanas Sur
- (Province of Pangasinan) Lomboy
- (Province of Pangasinan) Lapalo
- (Province of Pangasinan) Lime
- (Province of Pangasinan) Llaban
- (Province of Ilocos Sur) Lesseb
- (Province of Pangasinan) Lipit-Tomeeng
- (Province of Pangasinan) Lambayan
- (Province of Pangasinan) Liwa Liwa