Answer:

I apologize for the mistake. Y should be replaced with "Yap" which is a municipality in Northern Samar province. Here is the revised list:

A - Albay

B - Bohol

C - Cebu

D - Davao Oriental

E - Eastern Samar

F - Fernando (La Union)

G - Guimaras

H - Iloilo

I - Ilocos Norte

J - Jolo (Sulu)

K - Kalinga

L - Leyte

M - Maguindanao

N - Negros Occidental

O - Oriental Mindoro

P - Palawan

Q - Quezon

R - Rizal

S - Sorsogon

T - Tarlac

U - Apayao