L
- (Province of Northern Samar) Lo-ok
- (Province of Leyte) Lison
- (Province of Southern Leyte) Lungsoddaan
- (Province of Leyte) Lingatan
- (Province of Northern Samar) Langataran
- (Province of Northern Samar) Lemar
- (Province of Leyte) Liwayway
- (Province of Northern Samar) Looc
- (Province of Eastern Samar) Lonang
- (Province of Northern Samar) Lanab Lanau
- (Province of Northern Samar) Lawaan
- (Province of Samar) Late Santo Fernando
- (Province of Samar) Looc
- (Province of Samar) Languio
- (Province of Samar) Libucan Gote
- (Province of Eastern Samar) Lalawigan
- (Province of Leyte) Libas
- (Province of Leyte) Limon
- (Province of Leyte) Lim-oo
- (Province of Leyte) Lao
- (Province of Leyte) Lamak
- (Biliran) Looc
- (Province of Leyte) Liberty
- (Province of Leyte) Libertad
- (Province of Northern Samar) Lope de Vega
- (Province of Leyte) Liloan
- (Province of Southern Leyte) Liloan
- (Province of Leyte) Libertad
- (Province of Eastern Samar) Llorente
- (Province of Leyte) Leyte Island