L
- (Province of Masbate) Lipata
- (Province of Sorsogon) Lipason
- (Province of Masbate) Linintian
- (Province of Camarines Sur) Liniaga
- (Province of Albay) Lindon
- (Province of Camarines Norte) Linawan
- (Province of Albay) Linao
- (Province of Albay) Linao
- (Province of Catanduanes) Linampanan Island
- (Province of Camarines Sur) Liñaga
- (Province of Albay) Lilibdon
- (Province of Albay) Liguan
- (Province of Camarines Sur) Ligpit
- (Province of Camarines Sur) Lidong
- (Province of Catanduanes) Lictin
- (Province of Camarines Norte) Lico
- (Province of Albay) Libtong
- (Province of Albay) Libtong
- (Province of Sorsogon) Libtong
- (Province of Albay) Libod
- (Province of Albay) Libod
- (Province of Camarines Norte) Libjo
- (Province of Catanduanes) Libjo
- (Province of Albay) Libjo
- (Province of Masbate) Libjo
- (Province of Sorsogon) Libanon
- (Province of Sorsogon) Liang
- (Province of Masbate) Liac
- (Province of Masbate) Letrero
- (Province of Catanduanes) Lete Island