| Leesburg Township, OH (Township) |
| Leesport, PA (Borough) |
| Leesville, OH (Village) |
| Leesville, LA (City) |
| Leesville, MO (Township) |
| Leet Township, PA (Township) |
| Leeton, MO (City) |
| Leetonia, OH (Village) |
| Leetsdale, PA (Borough) |
| Leflore County, MS (County) |
| Lefors, TX (Town) |
| Legends Bay Community Development District, FL (CDD) |
| Leggett, NC (Town) |
| Lehi, UT (City) |
| Lehigh, KS (City) |
