Lopez Island is located in Hundred Islands National Park, Pangasinan, Philippines.  A sunbathing heaven with its white fine sand and sparsely covered limestone.Add to that the exhilarating atmosphere that welcomes both the daredevil and the fun guru in you. Indulge in adventure on or under the island`s surrounding water. You can immerse yourself to a relaxing snorkel or you can engage in a kayak challenge with friends. Then, camp late and enjoy a starry night, chatting or simply idling till the wee hours of the evening. Source:Hundredislands.ph

Lopez Memorial Museum and Library is located in Mandaluyong City, Metro Manila, Philippines.  Visual Art Collection, 14th-15th Century Artifacts,Maps, Rare Books and Manuscripts, Rizaliana, Wide Filipiniana Library. Established 40 years ago by Don Eugenio Lopez, Sr., Philippine business tycoon and industrialist, in honor of his parents. It boasts of having "one of the finest" libraries in Asia.  Source:Hoparound.net

Lopez Submarine Garden is located near the Pulong Niugan (Coconut Island), Lopez, Quezon, Philippines. It has a vast array of corals, which make it perfect for snorkeling. It is also a good site for scuba diving. It is located in Barangay Hondagua, Lopez, Quezon. Source:Wowphilippines.com.ph

Dumaguete City has become the site of various national and regional games due to the availability of sports facilities. One of these, is the Lorenzo G. Teves Memorial Aqua Center located right in the Capitol, beside the Negros Oriental Perdices Coliseum in Dumaguete City. Lorenzo G. Teves Memorial Aqua Center is more popularly known as the Aquacenter. It's main feature is a swimming pool built to Olympic standards, with eight lanes fed by water from a filter system and and roofed bleachers with a combined seating capacity of 1,775. Regional and national swimming competitions are held in this aqua pool.  Aside from recreation, Lorenzo G. Teves Memorial Aqua Center also houses dormitories, six airconditioned guest rooms, a lounge for conferences, a well-equipped gymnasium; and the offices of the Provincial Sports Coordinator, the Negros Oriental Search and Rescue Auxiliary, the Community Primary Hospitals Coordinator, the Provincial Tourism Office; and the Board Members of the First, Second and Third Districts of Oriental Negros.  Source:  Oriental Negros Province Official Website

Lourdes Grotto is located in Baguio City, Philippines.  This is a religious shrine housing the image of the Lady of Lourdes. About 252 steps lead to this shrine where pilgrims brave the steep climb to offer sacrifices, devotion and prayers. One is also regarded with a beautiful panoramic view of the city.  Source:Fabulous Philippines

The Lt. Commander James Gilmore Marker is located in Baler, Aurora Philippines. Right across the Baler Catholic Church, one can find the Lt. Commander James Gilmore Marker. Lt. James Gilmore is known to have led the US Gunboat “Yorktown in the 1890's on a pursuit to free the imprisoned Spanish soldiers inside the church.  Source: FlyPhilippines.com.ph

The Lubang Island group consists of about four (4) islands and some islets is located northwest of the northern end of Mindoro Island, west of Batangas and offshore west-south-west of Manila. It is bounded on the west by vast South China Sea and on the South by the Calavite Passage. Separating Lubang Island from Mindoro is the Calavite Passage and from Batangas the Verde Passage. The largest island is Lubang, 30 km by 10 km in area, and up to 417 meters high on Mount Gonting. Close east of Lubang lies Ambil Island, oval shaped with mean diameter of 6 km and 645 m high on Mount Benagongon. Source:Geocities.com425dxn.org

Lubo and Mangali Rice Terraces is located in Tabuk, Kalinga, Philippines.  The rice terraces surround the villages of Lubo. The best time to view the rice terraces is during the planting season and when the rice terraces are already ready for harvest. Source:nscb.gov.ph  

Off the coast of Barangay Zabali, Baler At least three islets comprise the rock formations known to the locals as "Lukso-Lukso." One of these small islands is connected to the mainland and at low tide you can see white grainy sands, crushed corals and numerous seashells, some inhabited by hermit crabs. This island formation is the southernmost point and is accessible to vehicles coming from Baler. The sea bottom and undersea reefs around these islets are reportedly good areas for diving, and during calm months, snorkeling.  How to get there Take a tricycle from Baler town proper to the river outlet south of Sabang Beach. From there, hire a motorized banca which can take you to the area. (Travel Time:Five minutes by tricycle and 25 minutes by boat)  Source:Discover Aurora Philippines  

Lumiliay River Waterfalls is located in Barangay Caridad, Atimonan, Quezon, Philippines. It is approximately 114 km. from the barangay proper and is blessed with fresh, clean water.  Source:Flyphilippines.com.ph