| 0903000 | LAKESIDE SCHOOL DISTRICT (Chicot) | 740 |
| 2606000 | LAKESIDE SCHOOL DISTRICT (Garland) | 3429 |
| 3604000 | LAMAR SCHOOL DISTRICT | 1138 |
| 6605000 | LAVACA SCHOOL DISTRICT | 729 |
| 3810000 | LAWRENCE COUNTY SCHOOL DISTRICT | 1011 |
| 0506000 | LEAD HILL SCHOOL DISTRICT | 356 |
| 3904000 | LEE COUNTY SCHOOL DISTRICT | 652 |
| 7205000 | LINCOLN SCHOOL DISTRICT | 1062 |
| 6041700 | LISA ACADEMY | 4320 |
| 6001000 | LITTLE ROCK SCHOOL DISTRICT | 18964 |