L
- (Province of Masbate) Lourdes
- (Province of Sorsogon) Loreto
- (Province of Masbate) Looc
- (Province of Masbate) Looc
- (Province of Masbate) Lo-oc
- (Province of Masbate) Looc
- (Province of Camarines Sur) Loob
- (Province of Masbate) Lumucloc
- (Province of Masbate) Laguisoc
- (Province of Camarines Sur) Luho
- (Province of Camarines Sur) Logoan
- (Province of Sorsogon) Logñib
- (Province of Masbate) Loctob
- (Province of Catanduanes) Locot Islands
- (Province of Masbate) Loca
- (Province of Albay) Loboc
- (Province of Camarines Sur) Lobigan
- (Province of Masbate) Lobi
- (Province of Camarines Sur) Lobaloba
- (Province of Camarines Norte) Little Siapa Island
- (Province of Camarines Sur) Litao Island
- (Province of Albay) Lipsong
- (Province of Camarines Sur) Liput
- (Province of Camarines Sur) Lipilip
- (Province of Camarines Sur) Lipata
- (Province of Camarines Norte) Lipata
- (Province of Camarines Sur) Lipata
- (Province of Albay) Lipata
- (Province of Sorsogon) Lipata
- (Province of Masbate) Lipata