Towns
| State | City/Town | Town Title |
|---|---|---|
| North Carolina | Light | Light, NC |
| North Carolina | Lilesville | Lilesville, NC |
| North Carolina | Lillington | Lillington, NC |
| North Carolina | Lincolnton | Lincolnton, NC |
| North Carolina | Linden | Linden, NC |
| North Carolina | Linville | Linville, NC |
| North Carolina | Linville Falls | Linville Falls, NC |
| North Carolina | Linwood | Linwood, NC |
| North Carolina | Little Switzerland | Little Switzerland, NC |
| North Carolina | Littleton | Littleton, NC |
| North Carolina | Locust | Locust, NC |
| North Carolina | Longwood | Longwood, NC |
| North Carolina | Louisburg | Louisburg, NC |
| North Carolina | Lowell | Lowell, NC |
| North Carolina | Lowgap | Lowgap, NC |
| North Carolina | Lowland | Lowland, NC |
| North Carolina | Lucama | Lucama, NC |
| North Carolina | Lumber Bridge | Lumber Bridge, NC |
| North Carolina | Lumberton | Lumberton, NC |
| North Carolina | Lynn | Lynn, NC |
| North Carolina | Macclesfield | Macclesfield, NC |
| North Carolina | Macon | Macon, NC |
| North Carolina | Madison | Madison, NC |
| North Carolina | Maggie Valley | Maggie Valley, NC |
| North Carolina | Magnolia | Magnolia, NC |