Luna Watchtower is located in Luna, La Union, Philippines The rotund structure built along the shore in Luna during the Pre-Spanish time was used as look-out point for impending attacks by pirates. Source:Launionsurf.com

Lunod is the Filipino term for "drowned". The word best describes the island because it is buried within thick mangroves. The 17-hectare island also boasts a colorful coral garden settled in the deeper waters surrounding the island. How to get to Lunod Island Lunod Island is 15-minute boat ride away from the shores of Mabini, Compostela Valley. Compostela Valley is at the north of Davao City. Land travel from Davao to Compostela lasts around 2 hours. Source:hoparound.net 

The Lussok Crystal Cave is located in Luna, Apayao Philippines. The Lussok Crystal Cave is a perfect example of the beauty of the natural wonders of the country. With its 3 room cave that holds various stalagmite formations, it's a must see for anyone visiting Apayao.  Source: Pinas.ph

The Lusuac Dam is located in Abra, Philippines. Lusuac Dam is one of the popular tourist attractions in Abra, and it's only an hour and half distance from the town proper. It's a great spot for fishing and swimming.  Source: FlyPhilippines.com.ph

Luswak Pinarubia is located in located in Abra, Zambales, Philippines. A nice place to for swimming in the province with very cold water and clear water. So rounded with big trees. The water is cold because it’s a free flow. Note:Philippinesbestplaces.com

Luyang Cave is located in Catanduanes, Philippines. Luyang Cave is believed to be the place where natives were burnt alive by the Moro pirates. It has been tradition to hold a "Requiem Mass" every April 28th, as a way to appease the deceased souls.  Source: FlyPhilippines.com.ph

Luz Gallery is located at Makati City, Manila, Philippines. The gallery features old prints, artifacts, ceramics, antiques, sculptures and brass figures art pieces. Source:1stphilippines.com

Ma-Cho Temple is located in Barangay I (Poblacion), San Fernando City, La Union, Philippines.  Many Filipino-Chinese venerate the image of Ma-zeun shrine at the Ma-Cho Temple at the City. The image is believed to have a Christian counterpart known as Virgin of Caysasa, which is found in St. martin in Taal, Batangas. The Ma-Cho Temple's main edifice is adorned with detailed Chinese ancient decors. The building was constructed by skilled workers direct from Taiwan and was designed by Architect Diokno. Source:Sanfernandocity.gov.ph

Maapon Falls is located in Brgy. San Pedro, Luisiana, Laguna, Philippines.  It has an approximate height of 30 meters. The headwater comes from Brgy. San Pedro Luisiana, Laguna and outlets in Mauban, Quezon. Source:Wowphilippines.com.ph Travelmart.net

Maasin Falls has an elevation of 30 feet with a volume of water falling at 2,000 gallons per minute.Located at Brgy. Sagcup, Lambunao, Iloilo fourteen (14) kilometers from the Poblacion. The basin has an area of 500 squares more or less with a depth of 20-30 feet. The water flows continuously all year round. Read more about Maasin Falls.