| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lal-Layug | city | Province of Kalinga-Apayao | Philippines | 17.7363889 | 121.4036111 | 479 | 6540 |
| Lalangan | city | Province of Kalinga-Apayao | Philippines | 18.1833333 | 121.3166667 | 278 | 3886 |
| Langnao | city | Province of Kalinga-Apayao | Philippines | 18.1833333 | 121.1 | 2296 | 1448 |
| Lapak | city | Province of Kalinga-Apayao | Philippines | 17.7666667 | 121.2833333 | 656 | 3547 |
| Lappuacan | city | Province of Kalinga-Apayao | Philippines | 18 | 121.2 | 328 | 1926 |
| Lapu First | city | Province of Kalinga-Apayao | Philippines | 17.7666667 | 121.2833333 | 656 | 3547 |
| Lapu Primero | city | Province of Kalinga-Apayao | Philippines | 17.7666667 | 121.2833333 | 656 | 3547 |
| Lapu Segundo | city | Province of Kalinga-Apayao | Philippines | 17.7 | 121.2333333 | 2001 | 3548 |
| Latuban | city | Province of Kalinga-Apayao | Philippines | 18.0333333 | 121.1833333 | 288 | 1923 |
| Laya | city | Province of Kalinga-Apayao | Philippines | 17.4708333 | 121.4669444 | 469 | 9927 |
| Lenneng | city | Province of Kalinga-Apayao | Philippines | 17.9241667 | 121.2127778 | 820 | 1929 |
| Leuleu | city | Province of Kalinga-Apayao | Philippines | 17.4 | 121.2833333 | 1519 | 6181 |
| Licutan | city | Province of Kalinga-Apayao | Philippines | 17.3 | 121.2333333 | 1725 | 5338 |
| Limos | city | Province of Kalinga-Apayao | Philippines | 17.5011111 | 121.2894444 | 1476 | 4074 |
| Limpat | city | Province of Kalinga-Apayao | Philippines | 17.25 | 121.3333333 | 1430 | 4796 |
| Liniun | city | Province of Kalinga-Apayao | Philippines | 18.1833333 | 121.1 | 2296 | 1448 |
| Liwan | city | Province of Kalinga-Apayao | Philippines | 17.5205556 | 121.6325 | 187 | 17197 |
| Liwan Sur | city | Province of Kalinga-Apayao | Philippines | 17.5136111 | 121.6175 | 190 | 14999 |
| Lli | city | Province of Kalinga-Apayao | Philippines | 17.8333333 | 121.2666667 | 354 | 3398 |
| Lo-na | city | Province of Kalinga-Apayao | Philippines | 17.5666667 | 121.25 | 2624 | 4276 |
| Locnad | city | Province of Kalinga-Apayao | Philippines | 17.4833333 | 121.1333333 | 4265 | 3190 |
| Locog | city | Province of Kalinga-Apayao | Philippines | 17.4166667 | 121.3 | 2486 | 6108 |
| Locong | city | Province of Kalinga-Apayao | Philippines | 17.2333333 | 121.0666667 | 4429 | 7614 |
| Lubac | city | Province of Kalinga-Apayao | Philippines | 17.35 | 121.1833333 | 1804 | 5447 |
| Luban | city | Province of Kalinga-Apayao | Philippines | 18.3333333 | 121.4333333 | 32 | 14916 |
| Lubban | city | Province of Kalinga-Apayao | Philippines | 18.3333333 | 121.4333333 | 32 | 14916 |
| Lubo | city | Province of Kalinga-Apayao | Philippines | 17.2725 | 121.2325 | 1640 | 5487 |
| Lubuagan | city | Province of Kalinga-Apayao | Philippines | 17.3566667 | 121.1766667 | 2529 | 5447 |
| Lubung | city | Province of Kalinga-Apayao | Philippines | 18.2333333 | 121.0666667 | 1312 | 1335 |
| Lucban | city | Province of Kalinga-Apayao | Philippines | 18.3333333 | 121.4333333 | 32 | 14916 |
| Luguac | city | Province of Kalinga-Apayao | Philippines | 17.5166667 | 121.2833333 | 1259 | 4074 |
| Lumuasan | city | Province of Kalinga-Apayao | Philippines | 17.6 | 121.2333333 | 3710 | 3686 |
| Luna | city | Province of Kalinga-Apayao | Philippines | 18.3258333 | 121.3536111 | 147 | 7473 |
| Luplupa | city | Province of Kalinga-Apayao | Philippines | 17.2572222 | 121.1463889 | 2814 | 7442 |
| Lutot | city | Province of Kalinga-Apayao | Philippines | 17.4166667 | 121.2833333 | 1364 | 4620 |