- Lees Island
- Lees Mobile Home Park
- Leesville
- Lefever Falls
- Lefferts Mill
- Lefrak City
- Lehigh
- Lehigh Valley Junction
- Leicester
- Leisher Mill
- Leisure Village
- Leisure Village Mobile Home Park
- Lemoyne Mobile Home Park
- Lena
- Lenni-Lenape Island
- Lenox
- Lenox Basin
- Lenox Park
- Lent Hill
- Lentsville
- Leon
- Leonardsville
- Leonta
- Leptondale
- Leray Trailer Park
- Lester
- Letchworth Estates Mobile Home Community
- Levanna
- Levant
- Level Acres Mobile Home Park