| 37 | LAFAYETTE | 3704000 | LAFAYETTE COUNTY SCHOOL DISTRICT |
| 38 | LAWRENCE | 3809000 | HILLCREST SCHOOL DISTRICT |
| 38 | LAWRENCE | 3804000 | HOXIE SCHOOL DISTRICT |
| 38 | LAWRENCE | 3840700 | IMBODEN CHARTER SCHOOL DISTRICT |
| 38 | LAWRENCE | 3810000 | LAWRENCE COUNTY SCHOOL DISTRICT |
| 38 | LAWRENCE | 3820000 | NORTHEAST ARK. EDUC. CO-OP |
| 38 | LAWRENCE | 3806000 | SLOAN-HENDRIX SCHOOL DISTRICT |
| 39 | LEE | 3904000 | LEE COUNTY SCHOOL DISTRICT |
| 40 | LINCOLN | 4003000 | STAR CITY SCHOOL DISTRICT |
| 41 | LITTLE RIVER | 4101000 | ASHDOWN SCHOOL DISTRICT |