| South Lebanon Township, PA (Township) |
| South Lineville, MO (Town) |
| South Litchfield Township, IL (Township) |
| South Londonderry Township, PA (Township) |
| South Loup, NE (Township) |
| South Lyon, MI (City) |
| South Macon Township, IL (Township) |
| South Mahoning Township, PA (Township) |
| South Manheim Township, PA (Township) |
| South Mansfield, LA (Village) |
| South Meadow, ND (Township) |
| South Miami , FL (City) |
| South Middleton Township, PA (Township) |
| South Milwaukee, WI (City) |
| South Minnewaukan, ND (Township) |
