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/usr/share/link-grammar/en/words/entities.us-states.sing is in link-grammar-dictionaries-en 4.7.4-2.

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The actual contents of the file can be viewed below.

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Ala. Alaska Ariz. Ark.
Calif. Colo. Conn. Del.s 
Fla. Ga. Hawaii Idaho Ill. Ind.
Iowa Kan.
Ky. La. Md. Ma. Mass. Me. Mich.
Minn. Miss. Mo. Mont. Neb.
Nev. NH N.H. NJ N.J.
NM N.M. NY N.Y. NC N.C. ND N.D. Ohio Okla.
Ore. Pa. RI R.I. SC S.C. SD S.D. 
Tenn. Tex. Texas.s Utah Va. Vt. Wash.
WV W.V. Wis. Wy.