Yes, although "USA" and "U.S." are two different things entirely...
28 U.S. Code § 3002 — Definitions
(15) 'United States' means:
(A) a federal corporation (legal person)
UCC § 9-307. LOCATION OF DEBTOR.
(h) [Location of United States.]
"The United States is located in the District of Columbia."
The United States government is a foreign corporation with respect to a state. 19 Corpus Juris Secundum section 883
USA is the United Nations and it's headquarters is located in NYC.
