| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Lal-Layug | city | Province of Kalinga-Apayao | Philippines | 17.74 | 121.40 | 479 | 6981 |
| Lalangan | city | Province of Kalinga-Apayao | Philippines | 18.18 | 121.32 | 278 | 4376 |
| Langnao | city | Province of Kalinga-Apayao | Philippines | 18.18 | 121.10 | 2296 | 1222 |
| Lapak | city | Province of Kalinga-Apayao | Philippines | 17.77 | 121.28 | 656 | 3427 |
| Lappuacan | city | Province of Kalinga-Apayao | Philippines | 18.00 | 121.20 | 328 | 1788 |
| Lapu First | city | Province of Kalinga-Apayao | Philippines | 17.77 | 121.28 | 656 | 3427 |
| Lapu Primero | city | Province of Kalinga-Apayao | Philippines | 17.77 | 121.28 | 656 | 3427 |
| Lapu Segundo | city | Province of Kalinga-Apayao | Philippines | 17.70 | 121.23 | 2001 | 3427 |
| Latuban | city | Province of Kalinga-Apayao | Philippines | 18.03 | 121.18 | 288 | 1788 |
| Laya | city | Province of Kalinga-Apayao | Philippines | 17.47 | 121.47 | 469 | 10778 |
| Lenneng | city | Province of Kalinga-Apayao | Philippines | 17.92 | 121.21 | 820 | 1788 |
| Leuleu | city | Province of Kalinga-Apayao | Philippines | 17.40 | 121.28 | 1519 | 5878 |
| Licutan | city | Province of Kalinga-Apayao | Philippines | 17.30 | 121.23 | 1725 | 4186 |
| Limos | city | Province of Kalinga-Apayao | Philippines | 17.50 | 121.29 | 1476 | 3744 |
| Limpat | city | Province of Kalinga-Apayao | Philippines | 17.25 | 121.33 | 1430 | 3751 |
| Liniun | city | Province of Kalinga-Apayao | Philippines | 18.18 | 121.10 | 2296 | 1222 |
| Liwan | city | Province of Kalinga-Apayao | Philippines | 17.52 | 121.63 | 187 | 13315 |
| Liwan Sur | city | Province of Kalinga-Apayao | Philippines | 17.51 | 121.62 | 190 | 12711 |
| Lli | city | Province of Kalinga-Apayao | Philippines | 17.83 | 121.27 | 354 | 3170 |
| Lo-na | city | Province of Kalinga-Apayao | Philippines | 17.57 | 121.25 | 2624 | 3630 |
| Locnad | city | Province of Kalinga-Apayao | Philippines | 17.48 | 121.13 | 4265 | 2554 |
| Locog | city | Province of Kalinga-Apayao | Philippines | 17.42 | 121.30 | 2486 | 6464 |
| Locong | city | Province of Kalinga-Apayao | Philippines | 17.23 | 121.07 | 4429 | 6936 |
| Lubac | city | Province of Kalinga-Apayao | Philippines | 17.35 | 121.18 | 1804 | 4916 |
| Luban | city | Province of Kalinga-Apayao | Philippines | 18.33 | 121.43 | 32 | 13489 |
| Lubban | city | Province of Kalinga-Apayao | Philippines | 18.33 | 121.43 | 32 | 13489 |
| Lubo | city | Province of Kalinga-Apayao | Philippines | 17.27 | 121.23 | 1640 | 4342 |
| Lubuagan | city | Province of Kalinga-Apayao | Philippines | 17.36 | 121.18 | 2529 | 4916 |
| Lubung | city | Province of Kalinga-Apayao | Philippines | 18.23 | 121.07 | 1312 | 1192 |
| Lucban | city | Province of Kalinga-Apayao | Philippines | 18.33 | 121.43 | 32 | 13489 |
| Luguac | city | Province of Kalinga-Apayao | Philippines | 17.52 | 121.28 | 1259 | 3710 |
| Lumuasan | city | Province of Kalinga-Apayao | Philippines | 17.60 | 121.23 | 3710 | 3352 |
| Luna | city | Province of Kalinga-Apayao | Philippines | 18.33 | 121.35 | 147 | 8051 |
| Luplupa | city | Province of Kalinga-Apayao | Philippines | 17.26 | 121.15 | 2814 | 7447 |
| Lutot | city | Province of Kalinga-Apayao | Philippines | 17.42 | 121.28 | 1364 | 4938 |