L
- (Province of Isabela) Linglingay
- (Province of Nueva Vizcaya) Lingey
- (Province of Nueva Vizcaya) Lingay
- (Province of Cagayan) Lingapan
- (Province of Isabela) Lingaling
- (Province of Isabela) Lingelin
- (Province of Cagayan) Linao
- (Province of Cagayan) Linao
- (Province of Nueva Vizcaya) Limbo
- (Province of Isabela) Libertad
- (Province of Isabela) Libati
- (Province of Cagayan) Libag
- (Province of Cagayan) Leron
- (Province of Isabela) Lenzon
- (Province of Cagayan) Lemu
- (Province of Isabela) Layus
- (Province of Cagayan) Lawog
- (Province of Nueva Vizcaya) Lawigan
- (Province of Isabela) Lattu
- (Province of Isabela) Lattu
- (Province of Nueva Vizcaya) Lattauan
- (Province of Cagayan) Lattac
- (Province of Nueva Vizcaya) La Torre
- (Province of Cagayan) Lasilat
- (Province of Cagayan) Lasila
- (Province of Isabela) Lasedeco Numero Dos
- (Province of Isabela) Lapusan
- (Province of Cagayan) Lapogan
- (Province of Isabela) Lapogan
- (Province of Cagayan) Laoageña