Theses chips were always assumed to remain UFCs. After all, how much information does a single letter provide.

Note the water stain under the white chip's inlay. Celluloid would not stain. The inlays in these chips were paper covered by celluloid (like some of my flag chips, Pluto, jockeys, Anona, etc). This type inlay was made between 1896 and 1911 for USPC by Whitehead & Hoag ("W&H"). W&H were pinback/button makers out of Newark, NJ. They specialized in pins of political figures. The interesting part is that the inlay sandwich of paper and celluloid was exactly what was used to make their celluloid pins. The company did not even change the inlay size. Instead of being made into a pinback, the celluloid covered litho was pressed into a chip to make the very first poker chip with a pressed in inlay ---presto! first generation crest & seal. By 1911, USPC began making their own inlays (out of pure celluloid, no paper). The graphics were richer in the W&H inlays but due to the use of dissimilar materials to make the inlay, W&H's inlays lifted and stained over time.

For why I have attributed the "L" chips to Pennsylvania, read from my website: http://www.oldpokerchips.com/Linfo.htm

Some may disagreed with my attribution.