L
- (Kodiak Island Borough) Long Island
- (Matanuska-Susitna Borough) Loon Island
- (Matanuska-Susitna Borough) Long Island
- (Lowndes County) Long Island
- (Sumter County) Long Island
- (Yukon-Koyukuk Census Area) Long Island
- (Fairbanks North Star Borough) Loper Island
- (Kodiak Island Borough) Low Island
- (Kenai Peninsula Borough) Lucas Island
- (Matanuska-Susitna Borough) Lucky Shot Landing
- (Campbell County) Lump Island
- (Sitka City and Borough) Little Port Walter
- (Nome Census Area) Lees Camp
- (Fairbanks North Star Borough) Lemeta
- (Bristol Bay Borough) Libbyville
- (Kusilvak Census Area) Lamont
- (Yukon-Koyukuk Census Area) Long
- Ladd
- (Kenai Peninsula Borough) Lawing
- (Kenai Peninsula Borough) Lakeview
- Latouche
- (Copper River Census Area) Lower Tonsina
- (Ketchikan Gateway Borough) Loring
- (Yukon-Koyukuk Census Area) Lake Minchumina
- (Yukon-Koyukuk Census Area) Livengood
- (Bethel Census Area) Lime Village
- (Matanuska-Susitna Borough) Lake Louise
- (Haines Borough) Lutak
- (Lake and Peninsula Borough) Levelock
- (Kenai Peninsula Borough) Lowell Point