| South Kingstown, RI (Town) |
| South Lake Tahoe, CA (City) |
| South Lancaster, WI (Town) |
| South Lead Hill, AR (Town) |
| South Lebanon, PA (Township) |
| South Lebanon, OH (Village) |
| South Lineville, MO (Town) |
| South Litchfield Township, IL (Township) |
| South Londonderry, PA (Township) |
| South Loup, NE (Township) |
| South Lyon, MI (City) |
| South Macon Township, IL (Township) |
| South Mahoning, PA (Township) |
| South Manheim, PA (Township) |
| South Mansfield, LA (Village) |
