- Leigh
- Loomis
- Lorton
- Lynch
- Lamar
- Laurel
- Lawrence
- Lebanon
- Lewiston
- Lexington
- Liberty
- Lincoln
- Lindsay
- Linwood
- Litchfield
- Louisville
- Lyman
- Lyons
- La Vista
- Leshara
- Lewellen
- Lodgepole
- Long Pine
- Loup City
- Lushton
- L and J Mobile Home Court
- L and L Mobile Home Park
- Lake Platte View
- Lake Village Trailer Court
- Lakeside