| Leroy Creek | rises in N central Avery County and flows NE into Elk River. |
| Lester | community in N Wilkes County between North Fork Reddies River and Mulberry Creek. |
| Letha | community in N Franklin County. |
| Letitia | community in SW Cherokee County. |
| Lettered Rock Ridge | NW Burke County. Alt. 3,100. |
| Level Cross | community and former post office, N Randolph County. Named for the level intersection of several roads there. |
| Level Cross Township | N central Randolph County. |
| Level Plains | community in NW Randolph County served by post office, 1875-1906. |
| Levelcross | community in SE Surry County. Named for the fact that two roads cross there in comparatively level country. |
| Levels | community in N central Tyrrell County at the head of Riders Creek. Alt. approx. 4. Also called Riders Creek Community. Formerly received postal service from post office named Jerry, which was located about 1 mi. SW of the community. |