Baja California Sur (English: South Lower California) is one of the states of the 31 States of Mexico, occupying the part of the Baja California Peninsula south of the 28th parallel. It is considered a portion of North America. It is bordered to the north by the state of Baja California, to the west by the Pacific Ocean, and to the east by the Gulf of California, also known as the Sea of Cortés. The state is known for its natural riches, and for its tourism. In the north is located the Vizcaíno Desert, as well as the small coastal lakes of San Ignacio and Ojo de Liebre, which are protected by the federal government. The state includes the Pacific islands of Natividad, Magdalena, and Santa Margarita, as well as the islands of San Marcos, Coronados, Carmen, Monserrat, Santa Catalina, Santa Cruz, San Diego, San José, San Francisco, Partida, Espíritu Santo, and Cerralvo, which are located in the Gulf of California. It also includes the offshore Rocas Alijos. The state is also home to the tourist resorts of Cabo San Lucas and San José del Cabo. Its biggest, most populated city and capital is La Paz, yet another tourist resort and historic landmark. It also includes Loreto, the historic first capital of all three Californias (Baja California Sur, Baja California, and California), the town of Santa Rosalía which is the site of a historic church designed by Gustave Eiffel.