The Lower East Side or the LES is a neighborhood in the New York City borough of Manhattan. As the name suggests, the Lower East Side is located in the southeast corner of Lower Manhattan along the East River, opposite the borough of Brooklyn on Long Island.
Some versions of Teenage Mutant Ninja Turtles have many scenes contextually implied (but seldom outright stated) to take place in the LES, including the geographical locations of either the turtles' lair or the Second Time Around store.