L
- Las Animas County, Colorado: Las Animas is named for the Las Animas River, originally El Rio de las Animas Perdidas en Purgatorio, or, in English, "River of the Souls Lost in Purgatory".
- Latah County, Idaho: Latah is named after Latah Creek.
- Lehigh County, Pennsylvania: Leigh is named after the Lehigh River; a tributary of the Delaware River.
- Limestone County, Alabama: Limestone is named for Limestone Creek, which runs through the county and has a bed of limestone.
- Little River County, Arkansas: Little River is named for the Little River.
- Loup County, Nebraska: Loup is named for the Loup River.
Read more about this topic: List Of U.S. Counties Named After Rivers