L
- (Province of Palawan) Lumambong
- (Province of Palawan) Luak
- (Province of Palawan) Low Hock
- (Province of Palawan) Loudon
- (Province of Palawan) Los Angeles
- (Province of Romblon) Looc
- (Province of Romblon) Lonos
- (Province of Romblon) Lonoc
- (Province of Palawan) Longon
- (Province of Palawan) Longaon
- (Oriental Mindoro) Lomboy
- (Province of Palawan) Lomalayang Island
- (Province of Romblon) Lugbung
- (Province of Palawan) Lucbuan
- (Province of Palawan) Locaroc
- (Province of Romblon) Loca
- (Province of Palawan) Loak
- (Oriental Mindoro) Llama
- (Occidental Mindoro) Liwliw
- (Province of Palawan) Little Maosonon Island
- (Occidental Mindoro) Lipot
- (Occidental Mindoro) Lipata
- (Province of Marinduque) Lipa
- (Province of Romblon) Li-o
- (Province of Romblon) Lindero
- (Province of Palawan) Linda Island
- (Province of Romblon) Linawan
- (Province of Palawan) Linapacan Island
- (Province of Palawan) Linamen
- (Province of Palawan) Lilibutin