| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lakandala | city | Province of Surigao del Norte | Philippines | 9.6758333 | 125.6461111 | 88 | 7909 |
| Lakando | city | Province of Surigao del Norte | Philippines | 9.6758333 | 125.6461111 | 88 | 7909 |
| Lakandola | city | Province of Surigao del Norte | Philippines | 9.6758333 | 125.6461111 | 88 | 7909 |
| Lakandula | city | Province of Surigao del Norte | Philippines | 9.6758333 | 125.6461111 | 88 | 7909 |
| Lascogon | city | Province of Surigao del Norte | Philippines | 9.6738889 | 125.5716667 | 311 | 32779 |
| Layagoang | city | Province of Surigao del Norte | Philippines | 10.0663889 | 125.6936111 | 0 | 3378 |
| Libas | city | Province of Surigao del Norte | Philippines | 9.6625 | 125.5422222 | 229 | 33014 |
| Libertad | city | Province of Surigao del Norte | Philippines | 10.04 | 126.0694444 | 3 | 11943 |
| Libertad | city | Province of Surigao del Norte | Philippines | 9.8252778 | 126.1425 | 9 | 16460 |
| Libja | city | Province of Surigao del Norte | Philippines | 10.1977778 | 125.5352778 | 328 | 5893 |
| Libjo | city | Province of Surigao del Norte | Philippines | 10.1977778 | 125.5352778 | 328 | 5893 |
| Libuak | city | Province of Surigao del Norte | Philippines | 9.8905556 | 125.5147222 | 433 | 7567 |
| Libuao | city | Province of Surigao del Norte | Philippines | 9.8905556 | 125.5147222 | 433 | 7567 |
| Linonganan | city | Province of Surigao del Norte | Philippines | 9.7152778 | 125.3988889 | 324 | 17101 |
| Lipata | city | Province of Surigao del Norte | Philippines | 9.8127778 | 125.4558333 | 0 | 19896 |
| Lipata | city | Province of Surigao del Norte | Philippines | 10.15 | 125.5 | 321 | 9676 |
| Lobogon | city | Province of Surigao del Norte | Philippines | 9.8366667 | 126.0175 | 547 | 15294 |
| Look | city | Province of Surigao del Norte | Philippines | 9.7205556 | 125.6555556 | 0 | 11597 |
| Loreto | city | Province of Surigao del Norte | Philippines | 10.3636111 | 125.5730556 | 3 | 4612 |
| Lubuak | city | Province of Surigao del Norte | Philippines | 9.8905556 | 125.5147222 | 433 | 7567 |
| Lumatan | city | Province of Surigao del Norte | Philippines | 9.7780556 | 126.0575 | 32 | 18840 |
| Luna | city | Province of Surigao del Norte | Philippines | 9.7338889 | 125.5016667 | 68 | 45675 |
| Lungon | city | Province of Surigao del Norte | Philippines | 9.6961111 | 125.4733333 | 91 | 36158 |