L
- (Province of Pangasinan) Liwa-liwa
- (Province of Pangasinan) Lolosongan
- (Province of Pangasinan) Luna
- (Province of Pangasinan) Lalanaan
- (Province of Pangasinan) Layog
- (Province of La Union) Labbon
- (Province of La Union) Lloren Norte
- (Province of La Union) Linapeu
- (Province of La Union) Linapew
- (Province of Ilocos Sur) Lacong
- (Province of Ilocos Sur) Limmansangan
- (Province of Ilocos Sur) Lucaban
- (Province of Ilocos Norte) Lubong
- (Province of Ilocos Norte) Lingsat
- (Province of Ilocos Norte) Las-ud
- (Province of Ilocos Sur) Lubong-Bescang
- (Province of Ilocos Sur) Lubong
- (Province of Pangasinan) Lubong
- (Province of Ilocos Sur) Lekew
- (Province of Ilocos Sur) Ligzag
- (Province of Pangasinan) Leet
- (Province of Pangasinan) Lasip
- (Province of Ilocos Norte) Lasion
- (Province of Ilocos Norte) Lico
- (Province of Ilocos Norte) Lobec
- (Province of Pangasinan) Laguit Padilla
- (Province of Ilocos Norte) Luoong
- (Province of Ilocos Norte) Lisud
- (Province of Ilocos Norte) Ligaya
- (Province of Ilocos Norte) Luioyo