Towns
| State | City/Town | Town Title |
|---|---|---|
| Nebraska | Lewiston | Lewiston, NE |
| Nebraska | Lexington | Lexington, NE |
| Nebraska | Liberty | Liberty, NE |
| Nebraska | Lincoln | Lincoln, NE |
| Nebraska | Lindsay | Lindsay, NE |
| Nebraska | Linwood | Linwood, NE |
| Nebraska | Lisco | Lisco, NE |
| Nebraska | Litchfield | Litchfield, NE |
| Nebraska | Lodgepole | Lodgepole, NE |
| Nebraska | Long Pine | Long Pine, NE |
| Nebraska | Loomis | Loomis, NE |
| Nebraska | Lorton | Lorton, NE |
| Nebraska | Louisville | Louisville, NE |
| Nebraska | Loup City | Loup City, NE |
| Nebraska | Lyman | Lyman, NE |
| Nebraska | Lynch | Lynch, NE |
| Nebraska | Lyons | Lyons, NE |
| Nebraska | Macy | Macy, NE |
| Nebraska | Madison | Madison, NE |
| Nebraska | Madrid | Madrid, NE |
| Nebraska | Magnet | Magnet, NE |
| Nebraska | Malcolm | Malcolm, NE |
| Nebraska | Malmo | Malmo, NE |
| Nebraska | Manley | Manley, NE |
| Nebraska | Marquette | Marquette, NE |