RESPA states that we have to provide the Homeownership Counseling Notice, provided in the loan applicant's location.

This would mean that even on a 2nd home purchase we provide the notice, correct?

Also do you provide the list based on where they live or where they are purchasing? I interpret this to be where the live but did not see any further guidance.

'...provided in the loan applicant's location.'

Try this example.
Applicant lives in Washington State but is relocating and purchasing a residence in Wisconsin.
Keeping in mind that the counseling is supposed to happen BEFORE they take out a loan, what good would it do to give the applicant homeownership counseling centers in WI?

These are vacation homes...