1. L'Assomption, Quebec, Canada 
2. La Cañada Flintridge, Los Angeles, California, USA
3. La Farge, Vernon, Wisconsin, USA
4. La Fayette, Stark, Illinois, USA
5. La Mesa, San Diego, California, USA
6. La Prairie Township, Adams, Illinois, USA
7. La Prairie, Adams, Illinois, USA
8. La Rochelle, Charente-Maritime, Poitou-Charentes, France (2)
9. La Rochelle, Manche, Basse-Normandie, France
10. La Salle, La Salle, Illinois, USA
11. Lacey, Kingfisher, Oklahoma, USA
12. Lacon, Marshall, Illinois, USA
13. Lacrosse, Izard, Arkansas, USA
14. Ladysmith, Rusk, Wisconsin, USA
15. Lafayette, Lafayette Parish, Louisiana, USA
16. Lafayette, Lafayette, Louisiana, USA
17. Lafayette, Tippecanoe, Indiana, USA
18. Lake Mary, Seminole, Florida, USA
19. Lake Mills, Winnebago, Iowa, USA
20. Lake Wilson, Murray, Minnesota, USA
21. Lake Worth, Palm Beach, Florida, USA
22. Lake, Florida, USA
23. Lakewood, Cuyahoga, Ohio, USA
24. Lancashire, England
25. Lancaster County, Pennsylvania, USA
26. Lancaster, Fairfield, Ohio, USA
27. Lancaster, Los Angeles, California, USA
28. Lancaster, Schuyler, Missouri, USA
29. Lansdale, Montgomery, Pennsylvania, USA
30. Lansing, Ingham, Michigan, USA
31. Lantry, Dewey, South Dakota, USA
32. Largo, Pinellas, Florida, USA
33. Laura, Peoria, Illinois, USA
34. Lauzon, Lévis, Quebec, Canada (2)
35. Lawn Ridge Cemetery, Marshall, Illinois, USA
36. Lawrence County, Ohio, USA
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37. Lawrence County, South Dakota, USA
38. Lawrence, Lawrence, Illinois, USA
39. Lawrence, Ohio, USA
40. Lawrenceburg, Dearborn, Indiana, USA
41. Le Mans, Sarthe, Pays de la Loire, France
42. Le Vaudreuil, Eure, Haute-Normandie, France (1)
43. Lead, Lawrence, South Dakota, USA
44. Leavenworth County, Kansas, USA
45. Lebam, Pacific, Washington, USA
46. Lebanon, Linn, Oregon, USA (1)
47. Lebanon, Marion, Kentucky, USA
48. Lee County, Iowa, USA
49. Léglise, Luxembourg, Belgium
50. Lehigh County, Pennsylvania, USA
51. Lemoyne, Cumberland, Pennsylvania, USA
52. Lenoir, Caldwell, North Carolina, USA
53. Leroy, Ingham, Michigan, USA
54. Les Touches, Charente-Maritime, Poitou-Charentes, France
55. Lévis, Quebec, Canada
56. Lewis County, Kentucky, USA
57. Lewis, Kentucky, USA
58. Lewisberry, York, Pennsylvania, USA (1)
59. Lewistown, Mifflin, Pennsylvania, USA
60. Liberal, Barton, Missouri, USA
61. Liege, Belgium
62. Limousin, France
63. Lincoln County, North Carolina, USA
64. Lincoln County, South Dakota, USA
65. Lincoln, Lancaster, Nebraska, USA
66. Lincoln, Oregon, USA
67. Linn County, Oregon, USA
68. Linwood, Leavenworth, Kansas, USA
69. Lisbon, Androscoggin, Maine, USA
70. Lisieux, Calvados, Basse-Normandie, France
71. Lisle, Broome, New York, USA
72. Little River, Rice, Kansas, USA
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73. Little Rock, Pulaski, Arkansas, USA
74. Littlestown, Adams, Pennsylvania, USA
75. Liverpool Twp., Perry, Pennsylvania, USA
76. Livingston County, Illinois, USA
77. Livingston, Illinois, USA
78. Logan Twp., Blair, Pennsylvania, USA (1)
79. Logan, Blair, Pennsylvania, USA
80. Logan, Hocking, Ohio, USA
81. London, England
82. London, London, England
83. London, Madison, Ohio, USA
84. Londonderry, Northern Ireland
85. Londonderry, Rockingham, New Hampshire, USA
86. Long Island City, Queens, New York, USA (1)
87. Lorette, Nord, Nord-Pas-de-Calais, France
88. Los Alamos, Santa Barbara, California, USA
89. Los Angeles County, California, USA
90. Los Angeles, California, USA
91. Los Angeles, Los Angeles County, California, USA
92. Los Angeles, Los Angeles, California, USA (2)
93. Lotbinière, Lotbinière, Quebec, Canada (1)
94. Lotbinière, Quebec, Canada
95. Louisville, Jefferson, Kentucky, USA
96. Louth, Ireland
97. Lower Mahanoy Twp., Northumberland, Pennsylvania, USA (1)
98. Loysville, Perry, Pennsylvania, USA
99. Ludington Township, Eau Claire, Wisconsin, USA
100. Ludington, Eau Claire, Wisconsin, USA
101. Lunenburg, Lunenburg, Virginia, USA
102. Luxembourg, Belgium
103. Lykens, Dauphin, Pennsylvania, USA
104. Lynn Township, Sioux, Iowa, USA
105. Lynn, Essex, Massachusetts, USA
106. Lyons, Burt, Nebraska, USA
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