| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| La Paz | city | Province of Abra | Philippines | 17.6744444 | 120.6872222 | 203 | 12628 |
| La-Ang | city | Province of Abra | Philippines | 17.6 | 120.75 | 272 | 21623 |
| Labaan | city | Province of Abra | Philippines | 17.55 | 120.5 | 82 | 19575 |
| Labaan | city | Province of Abra | Philippines | 17.45 | 120.8166667 | 1312 | 5166 |
| Lablabinag | city | Province of Abra | Philippines | 17.7333333 | 120.85 | 1640 | 699 |
| Labu | city | Province of Abra | Philippines | 17.2472222 | 120.5383333 | 597 | 25542 |
| Labut | city | Province of Abra | Philippines | 17.2472222 | 120.5383333 | 597 | 25542 |
| Lacbauan | city | Province of Abra | Philippines | 17.3833333 | 120.7 | 531 | 10680 |
| Lacub | city | Province of Abra | Philippines | 17.6638889 | 120.945 | 1509 | 903 |
| Lagangilang | city | Province of Abra | Philippines | 17.6138889 | 120.7402778 | 246 | 32684 |
| Lagangilang | city | Province of Abra | Philippines | 17.6 | 120.75 | 272 | 21623 |
| Lagaosian | city | Province of Abra | Philippines | 17.4038889 | 120.6686111 | 1158 | 10680 |
| Lagayan | city | Province of Abra | Philippines | 17.7202778 | 120.7077778 | 196 | 5726 |
| Lagben | city | Province of Abra | Philippines | 17.6333333 | 120.7166667 | 249 | 22903 |
| Laglogan | city | Province of Abra | Philippines | 17.25 | 120.7 | 1312 | 4256 |
| Lam-ag | city | Province of Abra | Philippines | 17.6813889 | 120.7352778 | 255 | 11353 |
| Lamao | city | Province of Abra | Philippines | 17.4430556 | 120.8583333 | 1213 | 3690 |
| Lanec | city | Province of Abra | Philippines | 17.7833333 | 120.9166667 | 1853 | 692 |
| Langbaban | city | Province of Abra | Philippines | 17.4666667 | 120.5833333 | 774 | 22233 |
| Langbao | city | Province of Abra | Philippines | 17.5833333 | 120.75 | 246 | 20911 |
| Langiden | city | Province of Abra | Philippines | 17.5833333 | 120.5666667 | 157 | 23779 |
| Lapat | city | Province of Abra | Philippines | 17.7458333 | 120.9291667 | 2565 | 728 |
| Lapat Balantay | city | Province of Abra | Philippines | 17.7458333 | 120.9291667 | 2565 | 728 |
| Lapat-Balantoy | city | Province of Abra | Philippines | 17.7458333 | 120.9291667 | 2565 | 728 |
| Latey | city | Province of Abra | Philippines | 17.5833333 | 121.1 | 5249 | 2076 |
| Lauc | city | Province of Abra | Philippines | 17.25 | 120.7166667 | 1640 | 2952 |
| Layugan | city | Province of Abra | Philippines | 17.5063889 | 120.7027778 | 442 | 27037 |
| Lenneng | city | Province of Abra | Philippines | 17.65 | 120.85 | 826 | 1593 |
| Let-ey | city | Province of Abra | Philippines | 17.6166667 | 121 | 2414 | 1254 |
| Licuan | city | Province of Abra | Philippines | 17.3 | 120.75 | 1640 | 4194 |
| Licuan | city | Province of Abra | Philippines | 17.6083333 | 120.9097222 | 1312 | 1148 |
| Liguis | city | Province of Abra | Philippines | 17.65 | 120.6166667 | 534 | 22741 |
| Lingay | city | Province of Abra | Philippines | 17.45 | 120.9333333 | 1968 | 1933 |
| Lingey | city | Province of Abra | Philippines | 17.4438889 | 120.8852778 | 1541 | 2409 |
| Lingtan | city | Province of Abra | Philippines | 17.6166667 | 120.65 | 164 | 32334 |
| Liogan | city | Province of Abra | Philippines | 17.4 | 120.6833333 | 623 | 10680 |
| Lipcan | city | Province of Abra | Philippines | 17.5833333 | 120.6166667 | 164 | 28620 |
| Liputen | city | Province of Abra | Philippines | 17.45 | 120.6833333 | 813 | 14349 |
| Liñgay | city | Province of Abra | Philippines | 17.45 | 120.9333333 | 1968 | 1933 |
| Liñgey | city | Province of Abra | Philippines | 17.4438889 | 120.8852778 | 1541 | 2409 |
| Lomobang | city | Province of Abra | Philippines | 17.6666667 | 120.7333333 | 465 | 11353 |
| Lotot | city | Province of Abra | Philippines | 17.6833333 | 120.9166667 | 1515 | 811 |
| Luanobang | city | Province of Abra | Philippines | 17.6666667 | 120.7333333 | 465 | 11353 |
| Luba | city | Province of Abra | Philippines | 17.3658333 | 120.6933333 | 764 | 8465 |
| Luba | city | Province of Abra | Philippines | 17.3191667 | 120.6947222 | 524 | 6663 |
| Lubang | city | Province of Abra | Philippines | 17.5833333 | 120.6666667 | 219 | 33897 |
| Lublubba | city | Province of Abra | Philippines | 17.65 | 120.7333333 | 406 | 22903 |
| Lubong | city | Province of Abra | Philippines | 17.5833333 | 120.65 | 226 | 32395 |
| Lukey | city | Province of Abra | Philippines | 17.2666667 | 120.6833333 | 984 | 5055 |
| Lul-Lono | city | Province of Abra | Philippines | 17.3183333 | 120.6519444 | 1801 | 6055 |
| Lul-luna | city | Province of Abra | Philippines | 17.3183333 | 120.6519444 | 1801 | 6055 |
| Luluno | city | Province of Abra | Philippines | 17.3183333 | 120.6519444 | 1801 | 6055 |
| Lumaba | city | Province of Abra | Philippines | 17.4547222 | 120.6225 | 656 | 13870 |
| Lumobang | city | Province of Abra | Philippines | 17.6666667 | 120.7333333 | 465 | 11353 |
| Lupa | city | Province of Abra | Philippines | 17.7166667 | 120.7333333 | 459 | 5430 |
| Lusong | city | Province of Abra | Philippines | 17.3666667 | 120.7 | 593 | 8465 |
| Lusong | city | Province of Abra | Philippines | 17.4333333 | 120.7 | 377 | 14349 |
| Lusuac | city | Province of Abra | Philippines | 17.5666667 | 120.65 | 223 | 32395 |
| Luzong | city | Province of Abra | Philippines | 17.3755556 | 120.6830556 | 984 | 10680 |
| Luzong | city | Province of Abra | Philippines | 17.4333333 | 120.7 | 377 | 14349 |
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