is LES plural?

Yes.

Yes, Les is to plular as le is to singular

No, "LES" is not plural. "LES" is actually an abbreviation that stands for "Lower East Side," which is a neighborhood located in Manhattan, New York City. It refers to a specific area or community, so it is not used in the plural form. However, if you are referring to multiple Lower East Side neighborhoods or areas, you would say "Lower East Sides."