L
- (Province of Cagayan) La Suerte
- (Province of Cagayan) Luga
- (Province of Nueva Vizcaya) Lupa
- (Province of Nueva Vizcaya) Latar Noc-Nor
- (Province of Nueva Vizcaya) Lampong
- (Province of Nueva Vizcaya) Langka
- (Province of Nueva Vizcaya) Lurad
- (Province of Nueva Vizcaya) Labunan
- (Province of Nueva Vizcaya) Lumoy
- (Province of Nueva Vizcaya) Little Baguio
- (Province of Nueva Vizcaya) Lactawan
- (Province of Nueva Vizcaya) Lurad
- (Province of Isabela) Lepanto
- (Province of Cagayan) Lumittung
- (Province of Cagayan) Larion Bajo
- (Province of Cagayan) Luzon
- (Province of Isabela) Lourdes
- (Province of Cagayan) Libertad
- (Province of Quirino) La Paz
- (Province of Isabela) Lalog Dos
- (Province of Cagayan) Lakambini
- (Province of Isabela) Luna
- (Province of Cagayan) Liwan Norte
- (Province of Cagayan) Langgan
- (Province of Cagayan) Logac
- (Province of Cagayan) Lallayug
- (Province of Cagayan) Lucban
- (Province of Cagayan) Lapi
- (Province of Cagayan) Larion Alto
- (Province of Cagayan) Lanna