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Leope Hotel 
Lopez Jaena Street, Subangdaku, Cebu
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Les Maisons D'Itac
Patricks Road, Barangay Santa Cruz, Ronda, Cebu
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Leuchtturm Resort
Barangay Arbor, Boljo-on
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Levantin Boracay 
Bulabog Beach, Malay Aklan
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Lex Hotel Cebu 
N. Escario Street Corner Juana Osmeña Extension
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