M
- (Province of Northern Samar) Mayos
- (Province of Samar) Marabou
- (Province of Samar) Monbon
- (Province of Samar) Macalpe
- (Province of Samar) Mansulung
- (Province of Samar) Manlawawaan
- (Province of Samar) Mahagna
- (Province of Samar) Mohan
- (Province of Samar) Malubang
- (Province of Samar) Mabini
- (Province of Eastern Samar) Mantang
- (Province of Leyte) Masarayao
- (Province of Samar) Mabini
- (Province of Samar) Malaga
- (Province of Eastern Samar) Maypangdan
- (Province of Leyte) Malilinao
- (Province of Samar) Motiong
- (Province of Leyte) Margen
- (Province of Northern Samar) Makiwalo
- (Province of Northern Samar) Mondragon
- (Province of Eastern Samar) Maydolong
- (Province of Leyte) Matlang