L
- (Province of Eastern Samar) Lu-ayan
- (Province of Samar) Limbangcavayan Island
- (Province of Southern Leyte) Lobo
- (Province of Northern Samar) Lyuhan
- (Province of Leyte) Luwan
- (Province of Leyte) Lutawlutaw
- (Province of Leyte) Lutaw
- (Province of Southern Leyte) Lutao
- (Province of Eastern Samar) Lusod
- (Province of Leyte) Luperia
- (Province of Northern Samar) Lunuoy
- (Province of Leyte) Luntad
- (Province of Southern Leyte) Lunsuddaan
- (Province of Southern Leyte) Lungsoddaan
- (Province of Southern Leyte) Lungsodaan
- (Province of Leyte) Luneta
- (Province of Leyte) Lundag
- (Province of Samar) Lunbia
- (Province of Southern Leyte) Lunas
- (Province of Samar) Lanang
- (Province of Leyte) Lunang
- (Province of Samar) Luna
- (Province of Leyte) Lucay
- (Province of Leyte) Lukay
- (Province of Leyte) Luinab
- (Province of Leyte) Lugsungan
- (Province of Eastern Samar) Luctaban Island
- (Province of Leyte) Lubiranan
- (Province of Leyte) Lubi
- (Province of Leyte) Lubi