| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
|---|
| Lacong | city | Province of La Union | Philippines | 16.7166667 | 120.4166667 | 836 | 37874 |
| Laguan | city | Province of La Union | Philippines | 16.6666667 | 120.3833333 | 278 | 46753 |
| Laguana | city | Province of La Union | Philippines | 16.6666667 | 120.3833333 | 278 | 46753 |
| Lancuas | city | Province of La Union | Philippines | 16.6063889 | 120.3536111 | 295 | 67229 |
| Langcuas | city | Province of La Union | Philippines | 16.6063889 | 120.3536111 | 295 | 67229 |
| Las-ud | city | Province of La Union | Philippines | 16.4333333 | 120.3333333 | 121 | 20545 |
| Lasitas | city | Province of La Union | Philippines | 16.65 | 120.5333333 | 2296 | 13143 |
| Laya | city | Province of La Union | Philippines | 16.7133333 | 120.4613889 | 1263 | 24446 |
| Lebtang | city | Province of La Union | Philippines | 16.5 | 120.45 | 764 | 60574 |
| Legleg | city | Province of La Union | Philippines | 16.7 | 120.3666667 | 239 | 40826 |
| Leones | city | Province of La Union | Philippines | 16.3666667 | 120.4 | 262 | 72872 |
| Lettac | city | Province of La Union | Philippines | 16.7666667 | 120.45 | 488 | 43685 |
| Lettac Norte | city | Province of La Union | Philippines | 16.7833333 | 120.4666667 | 429 | 29997 |
| Lettac Sur | city | Province of La Union | Philippines | 16.7666667 | 120.45 | 488 | 43685 |
| Libtong | city | Province of La Union | Philippines | 16.5 | 120.45 | 764 | 60574 |
| Libtong North | city | Province of La Union | Philippines | 16.5 | 120.45 | 764 | 60574 |
| Lingayen | city | Province of La Union | Philippines | 16.0191667 | 120.2333333 | 98 | 83390 |
| Lingsat | city | Province of La Union | Philippines | 16.65 | 120.3 | 0 | 32039 |
| Linong | city | Province of La Union | Philippines | 16.2833333 | 120.3833333 | 147 | 31519 |
| Lioac | city | Province of La Union | Philippines | 16.55 | 120.3833333 | 246 | 78373 |
| Lioac | city | Province of La Union | Philippines | 16.5333333 | 120.4 | 278 | 75759 |
| Lipay | city | Province of La Union | Philippines | 16.7080556 | 120.4097222 | 715 | 46753 |
| Lipay | city | Province of La Union | Philippines | 16.8 | 120.4333333 | 291 | 50876 |
| Liquicia | city | Province of La Union | Philippines | 16.4333333 | 120.4 | 328 | 59833 |
| Lisqueb | city | Province of La Union | Philippines | 16.7166667 | 120.35 | 154 | 36805 |
| Lisung | city | Province of La Union | Philippines | 16.4833333 | 120.45 | 656 | 60574 |
| Lloren | city | Province of La Union | Philippines | 16.3402778 | 120.4211111 | 252 | 59366 |
| Lon-oy | city | Province of La Union | Philippines | 16.6963889 | 120.4916667 | 1128 | 18429 |
| Lossoc | city | Province of La Union | Philippines | 16.5602778 | 120.3247222 | 187 | 42222 |
| Lubing | city | Province of La Union | Philippines | 16.65 | 120.35 | 252 | 53792 |
| Lugadoc | city | Province of La Union | Philippines | 16.65 | 120.5166667 | 2952 | 13143 |
| Lugalug | city | Province of La Union | Philippines | 16.8166667 | 120.45 | 236 | 50876 |
| Luna | city | Province of La Union | Philippines | 16.8541667 | 120.3808333 | 183 | 54837 |
| Luncuie | city | Province of La Union | Philippines | 16.5333333 | 120.4833333 | 1640 | 45909 |
| Lunoy | city | Province of La Union | Philippines | 16.6963889 | 120.4916667 | 1128 | 18429 |
| Luzong | city | Province of La Union | Philippines | 16.8672222 | 120.4430556 | 298 | 55373 |
| Luzong Sur | city | Province of La Union | Philippines | 16.8672222 | 120.4430556 | 298 | 55373 |
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