| State Name | County Name | City |
|---|---|---|
| Kansas | Miami | Louisburg |
| Michigan | Kent | Lowell |
| Pennsylvania | Chester | Lower Oxford |
| Florida | Palm Beach | Loxahatchee Groves |
| New Jersey | Burlington | Lumberton |
| Louisiana | St. James | Lutcher |
| California | Santa Clara | Los Altos |
| California | Santa Clara | Los Altos Hills |
| California | Los Angeles | Los Angeles |
| California | Merced | Los Banos |
| New Mexico | Valencia | Los Chaves |
| Texas | Cameron | Los Fresnos |
| California | Santa Clara | Los Gatos |
| New Mexico | Valencia | Los Lunas |
| California | San Luis Obispo | Los Osos |
| New Mexico | Bernalillo | Los Ranchos de Albuquerque |
| New Hampshire | Merrimack | Loudon |
| Tennessee | Loudon | Loudon |
| Virginia | Loudoun | Loudoun Valley Estates |
| Florida | Polk | Loughman |
| Kentucky | Lawrence | Louisa |
| North Carolina | Franklin | Louisburg |
| Missouri | Pike | Louisiana |
| Colorado | Boulder | Louisville |
| Georgia | Jefferson | Louisville |
| Kentucky | Jefferson | Louisville |
| Mississippi | Winston | Louisville |
| New York | St. Lawrence | Louisville |
| Ohio | Stark | Louisville |
| Tennessee | Blount | Louisville |
| Georgia | Clayton | Lovejoy |
| Colorado | Larimer | Loveland |
| Ohio | Hamilton | Loveland |
| Illinois | Winnebago | Loves Park |
| New Mexico | Lea | Lovington |
| Arkansas | Benton | Lowell |
| Indiana | Lake | Lowell |
| Massachusetts | Middlesex | Lowell |
| North Carolina | Gaston | Lowell |
| New Jersey | Cape May | Lower |
| Pennsylvania | Cumberland | Lower Allen |
| Pennsylvania | Berks | Lower Alsace |
| Pennsylvania | Westmoreland | Lower Burrell |
| Pennsylvania | York | Lower Chanceford |
| Pennsylvania | Delaware | Lower Chichester |
| Pennsylvania | Montgomery | Lower Frederick |
| Florida | Bay | Lower Grand Lagoon |
| Pennsylvania | Montgomery | Lower Gwynedd |
| Pennsylvania | Berks | Lower Heidelberg |
| Pennsylvania | Lehigh | Lower Macungie |
| Pennsylvania | Bucks | Lower Makefield |
| Pennsylvania | Montgomery | Lower Merion |
| Pennsylvania | Lehigh | Lower Milford |
| Pennsylvania | Montgomery | Lower Moreland |
| Pennsylvania | Northampton | Lower Mount Bethel |
| Pennsylvania | Northampton | Lower Nazareth |
| Pennsylvania | Dauphin | Lower Paxton |
| Pennsylvania | Montgomery | Lower Pottsgrove |
| Pennsylvania | Montgomery | Lower Providence |
| Pennsylvania | Montgomery | Lower Salford |
| Pennsylvania | Northampton | Lower Saucon |
| Pennsylvania | Bucks | Lower Southampton |
| Pennsylvania | Dauphin | Lower Swatara |
| Pennsylvania | Carbon | Lower Towamensing |
| Pennsylvania | York | Lower Windsor |
| Virginia | Loudoun | Lowes Island |
| North Carolina | Lincoln | Lowesville |
| New York | Lewis | Lowville |
| Alabama | Baldwin | Loxley |
| Pennsylvania | Westmoreland | Loyalhanna |
| Pennsylvania | Lycoming | Loyalsock |
| California | Santa Clara | Loyola |
| Texas | Lubbock | Lubbock |
| Texas | Collin | Lucas |
| California | Marin | Lucas Valley-Marinwood |
| Mississippi | George | Lucedale |
| California | Lake | Lucerne |
| California | San Bernardino | Lucerne Valley |
| Michigan | Mason | Ludington |
| Kentucky | Kenton | Ludlow |
| Massachusetts | Hampden | Ludlow |
| Texas | Angelina | Lufkin |
| South Carolina | Kershaw | Lugoff |
| Puerto Rico | Juana Díaz | Luis Lloréns Torres |
| Georgia | Hall | Lula |
| Louisiana | St. Charles | Luling |
| Texas | Caldwell | Luling |
| North Carolina | Robeson | Lumberton |
| Texas | Hardin | Lumberton |
| Massachusetts | Worcester | Lunenburg |
| Puerto Rico | Luquillo | Luquillo |
| Virginia | Page | Luray |
| Maryland | Baltimore | Lutherville |
| Florida | Hillsborough | Lutz |
| Minnesota | Rock | Luverne |
| Puerto Rico | Aguada | Luyando |
| Pennsylvania | Fayette | Luzerne |
| Pennsylvania | Dauphin | Lykens |
| Maine | York | Lyman |
| South Carolina | Spartanburg | Lyman |
