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If I received an offer for 2L summer and accepted, but circumstances changed in, say, March, would I be able to get an offer from the same firm for a different office location? If not, would some firms be willing to send a new offer at that time?

It really depends. Generally, firms dislike doing this. But some are relatively flexible. Some are completely inflexible. Most are somewhere in the middle, where if you have a good reason (e.g., my spouse got a job in a different state, not I want to check out this city), they will accommodate the transfer as long as the new office isn't slow in terms of work.

Also, the earlier you alert them to this the better.

A friend of mine summered at a (V50) the NYC office of a CA HQ'd firm and asked to switch to LA when he received his offer for personal reasons -- they weren't exactly thrilled, but they also accommodated him without all that much fuss.