L
- (Province of Masbate) Lenabungan
- (Province of Sorsogon) Layog
- (Province of Sorsogon) Layoan
- (Province of Sorsogon) Layo
- (Province of Sorsogon) Lavampa Island
- (Province of Camarines Norte) Lausan
- (Province of Masbate) Laurente
- (Province of Sorsogon) La Union
- (Province of Camarines Sur) Lauing Island
- (Province of Camarines Sur) Lato Island
- (Province of Camarines Sur) Larawan
- (Province of Masbate) Lara
- (Province of Camarines Sur) La Purisima
- (Province of Camarines Sur) La Purisima
- (Province of Camarines Norte) Lapuguin
- (Province of Sorsogon) Lapinig
- (Province of Camarines Sur) Laon
- (Province of Camarines Norte) Lanot
- (Province of Camarines Norte) Laniton
- (Province of Masbate) Lanipian
- (Province of Sorsogon) Lanipga
- (Province of Camarines Norte) Langa
- (Province of Camarines Norte) Langa
- (Province of Masbate) Lanang
- (Province of Camarines Sur) Lampayang
- (Province of Camarines Sur) Lamon
- (Province of Camarines Sur) Lamon
- (Province of Camarines Sur) Lamit Islands
- (Province of Camarines Sur) La Medalla
- (Province of Camarines Sur) La Medalla