| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
|---|
| Lalauigan | city | Province of Eastern Samar | Philippines | 11.5891667 | 125.4697222 | 3 | 6581 |
| Lalawigan | city | Province of Eastern Samar | Philippines | 11.5891667 | 125.4697222 | 3 | 6581 |
| Lamacoy | city | Province of Eastern Samar | Philippines | 12.0472222 | 125.3794444 | 19 | 19282 |
| Lapa | city | Province of Eastern Samar | Philippines | 11.0444444 | 125.7144444 | 52 | 11726 |
| Laua-an | city | Province of Eastern Samar | Philippines | 11.1402778 | 125.3013889 | 42 | 5740 |
| Lawa-an | city | Province of Eastern Samar | Philippines | 11.1402778 | 125.3013889 | 42 | 5740 |
| Lawan | city | Province of Eastern Samar | Philippines | 11.1402778 | 125.3013889 | 42 | 5740 |
| Libas | city | Province of Eastern Samar | Philippines | 11.7447222 | 125.4283333 | 75 | 11440 |
| Libas | city | Province of Eastern Samar | Philippines | 12.15 | 125.4333333 | 62 | 16355 |
| Libatan | city | Province of Eastern Samar | Philippines | 11.6455556 | 125.4452778 | 131 | 15469 |
| Liboton | city | Province of Eastern Samar | Philippines | 11.6455556 | 125.4452778 | 131 | 15469 |
| Linalan | city | Province of Eastern Samar | Philippines | 11.4363889 | 125.4 | 265 | 9508 |
| Linaton | city | Province of Eastern Samar | Philippines | 11.4363889 | 125.4 | 265 | 9508 |
| Llorente | city | Province of Eastern Samar | Philippines | 11.4119444 | 125.5458333 | 22 | 7457 |
| Lo-om | city | Province of Eastern Samar | Philippines | 11.6016667 | 125.4333333 | 19 | 14685 |
| Locso-on | city | Province of Eastern Samar | Philippines | 11.5713889 | 125.4638889 | 0 | 6579 |
| Lojang | city | Province of Eastern Samar | Philippines | 12.0666667 | 125.4166667 | 78 | 18361 |
| Lomacoy | city | Province of Eastern Samar | Philippines | 12.0472222 | 125.3794444 | 19 | 19282 |
| Lomatud | city | Province of Eastern Samar | Philippines | 11.9113889 | 125.3905556 | 160 | 9209 |
| Look | city | Province of Eastern Samar | Philippines | 10.9988889 | 125.6241667 | 183 | 2091 |
| Lopoc | city | Province of Eastern Samar | Philippines | 11.0444444 | 125.7144444 | 52 | 11726 |
| Lorente | city | Province of Eastern Samar | Philippines | 11.4119444 | 125.5458333 | 22 | 7457 |
| Lu-ayan | city | Province of Eastern Samar | Philippines | 12.1872222 | 125.4013889 | 121 | 18456 |
| Lumatud | city | Province of Eastern Samar | Philippines | 11.9113889 | 125.3905556 | 160 | 9209 |
| Lusod | city | Province of Eastern Samar | Philippines | 11.1872222 | 125.6497222 | 154 | 9933 |