L
- (Province of Camarines Sur) Lourdes
- (Province of Camarines Sur) La Opinion
- (Province of Masbate) Luya
- (Province of Camarines Sur) Lupi
- (Province of Sorsogon) Lupi
- (Province of Sorsogon) Lupi
- (Province of Masbate) Lungib
- (Province of Sorsogon) Luneta
- (Province of Camarines Norte) Lunac
- (Province of Masbate) Lumbia
- (Province of Sorsogon) Lumbang
- (Province of Masbate) Lumbang
- (Province of Masbate) Lumagaylay
- (Province of Camarines Sur) Luhong
- (Province of Sorsogon) Lungib
- (Province of Camarines Sur) Lugan Islet
- (Province of Camarines Sur) Lucsuhin Islands
- (Province of Camarines Norte) Lucsaran
- (Province of Albay) Lucban
- (Province of Camarines Sur) Lubigan
- (Province of Sorsogon) Lubiano
- (Province of Camarines Sur) Lubigan
- (Province of Camarines Norte) Lubas
- (Province of Catanduanes) Lubas
- (Province of Camarines Sur) Lubang
- (Province of Masbate) Lubag
- (Province of Camarines Sur) Luawan
- (Province of Masbate) Loyong Catongan
- (Province of Catanduanes) Lourdes
- (Province of Sorsogon) Lourdes