L
- (Province of Ilocos Norte) Lamin
- (Province of Ilocos Sur) Lasud
- (Province of Pangasinan) Lomboy
- (Province of Pangasinan) La Paz
- (Province of Pangasinan) Laoac
- (Province of Ilocos Sur) Liccaong
- (Province of Ilocos Sur) Labut Norte
- (Province of Pangasinan) Labit West
- (Province of Pangasinan) Lumbang
- (Province of Pangasinan) Ligue
- (Province of Pangasinan) Loqueb Sur
- (Province of Pangasinan) Loqueb Norte
- (Province of Pangasinan) Lupa
- (Province of Pangasinan) Lopez Island
- (Province of Pangasinan) Luciente Dos
- (Province of Ilocos Sur) Lungog
- (Province of Pangasinan) Labrador
- (Province of Pangasinan) Labney
- (Province of La Union) Lusong
- (Province of Pangasinan) Lunec
- (Province of Pangasinan) Longos
- (Province of La Union) Leones West
- (Province of Pangasinan) Labayug
- (Province of Pangasinan) Lucero
- (Province of Pangasinan) Lagasit
- (Province of Pangasinan) Libas
- (Province of Pangasinan) Lobong
- (Province of Pangasinan) Linmansangan
- (Province of Pangasinan) Laguit Centro
- (Province of Pangasinan) Lucap