1. La Croix-de la Pigne, Dauphiné, France 
2. La Feria, Cameron, Texas, USA (1)
3. La Grange, Fayette, Texas, USA (3)
4. La Junta, Otero, Colorado, USA (2)
5. La Marque, Galveston, Texas, USA
6. La Porte, Harris, Texas, USA
7. La Puente, Los Angeles, California
8. La Salle County, Texas, USA
9. Lacrouzette, Languedoc, France
10. Ladonia, Fannin, Texas, USA
11. Ladue, Saint Louis, Missouri, USA (2)
12. Lake Charles, Calcasieu, Louisiana, USA
13. Lake Jackson, Brazoria, Texas
14. Lake Tahoe, California, USA
15. Lake Tahoe, Nevada, USA
16. Lake Victor, Burnet County, Texas
17. Lake Victor, Burnet, Texas, USA (3)
18. Lakeport, Lake, California, USA
19. Lakeview, Lake, Oregon, USA
20. Lakeville, Plymouth, Massachusetts, USA
21. Lakewood, Cuyahoga, Ohio, USA
22. Lakewood, Los Angeles, California, USA
23. Lamb County, Texas, USA
24. Lambert, Richland, Montana, USA (1)
25. Lamesa, Dawson, Texas, USA
26. Lampasas County, Texas, USA
27. Lampasas, Lampasas County, Texas
28. Lampasas, Lampasas, Texas, USA (2)
29. Lanark, Lanark, Ontario, Canada
30. Lancaster, Dallas, Texas, USA (2)
31. Lane County, Oregon, USA
32. Langenargen, Tettnang, Baden-Württemberg, Germany
33. Langley, Aiken, South Carolina, USA
34. Laredo, Webb, Texas, USA (2)
35. Las Cruces, Doña Ana, New Mexico, USA (3)
36. Las Vegas, Clark, Nevada, USA
37. Latium, Washington, Texas, USA
38. Laubach, Gießen, Hessen, Germany
39. Laubern, Livland, Russia
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40. Laubern-Roemershof, Livland, Russia
41. Laurel County, Kentucky, USA
42. Lausanne, Vaud, Switzerland
43. Lavaca County, Texas, USA
44. Lawn, Taylor, Texas, USA
45. Lawrence, Kaufman, Texas, USA
46. Lawrenceburg, Dearborn, Indiana, USA
47. Lawson, Clay, Missouri, USA
48. Lawton, Comanche, Oklahoma, USA (2)
49. Leachville, Milam, Texas, USA
50. League City, Galveston, Texas, USA
51. Leander, Williamson, Texas, USA (2)
52. Ledbetter, Fayette, Texas, USA
53. Lee County, Texas, USA
54. Lee, Texas, USA
55. Lehe, Hannover, Preußen, Germany (1)
56. Leningrad, Leningrad, Russia
57. Leningrad, Leningrad, Russian SFSR, USSR
58. Leona, Leon, Texas, USA
59. Leuben, Sachsen, Germany
60. Lewisville, Denton, Texas, USA (2)
61. Lexington, Fayette, Kentucky, USA
62. Lexington, Lee, Texas, USA
63. Lexington, Rockbridge, Virginia, USA
64. Libau, Grobin, Kurland, Russia
65. Libau, Kurland, Russia
66. Liberty County, Texas, USA
67. Liberty Hill, Williamson, Texas, USA (2)
68. Liberty, Liberty, Texas, USA
69. Lick Branch, Martin, Kentucky, USA
70. Liegnitz, Schlesien, Preußen, Germany
71. Lilac, Milam, Texas, USA
72. Lima, Allen, Ohio, USA
73. Lincoln County, North Carolina, USA
74. Lincoln County, Tennessee, USA
75. Lindale, Smith, Texas, USA
76. Linden, Union, New Jersey, USA (1)
77. Linn, Hidalgo, Texas, USA
78. Lithuania
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79. Little Rock, Pulaski, Arkansas, USA
80. Littlefield, Lamb, Texas, USA
81. Live Oak County, Texas, USA
82. Livermore, Alameda, California, USA
83. Livingston, Polk, Texas, USA
84. Livonia, Wayne, Michigan, USA
85. Llano County, Texas, USA
86. Llano, Llano, Texas, USA
87. Locke Hill Cemetery, San Antonio, Bexar, USA
88. Lockett, Wilbarger, Texas, USA (1)
89. Lockhart, Caldwell, Texas, USA
90. Logansport, De Soto, Louisiana, USA
91. Loma Linda, San Bernardino, California, USA
92. London, England
93. London, Kimble, Texas, USA
94. Long Beach, Harrison, Mississippi, USA
95. Long Beach, Los Angeles, California, USA
96. Longview, Gregg, Texas, USA
97. Loraine, Mitchell, Texas, USA
98. Lordsburg, Hidalgo, New Mexico, USA
99. Lorraine American Cemetery and Memorial, Saint-Avold, Moselle, France
100. Los Angeles County, California, USA
101. Los Angeles, Los Angeles, California, USA (4)
102. Los Lunas, Valencia, New Mexico, USA
103. Louann, Ouachita, Arkansas, USA
104. Louisana
105. Louisana, USA
106. Louisiana, USA
107. Louisville, Jefferson, Kentucky, USA
108. Lubbock County, Texas, USA
109. Lubbock, Lubbock, Texas USA
110. Lubbock, Lubbock, Texas, USA (3)
111. Luf
112. Lufkin, Angelina, Texas, USA
113. Luling, Caldwell, Texas, USA
114. Lund, Malmöhus, Sweden
115. Lynwood, Los Angeles, California, USA
116. Lyons, Rice, Kansas, USA
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