where are they commonly found?
North America from Canada to Panama
Raccoon
Raccoons are common throughout North America from Canada to Panama, 
what do raccoons eat? Insects, worms, acorns, walnuts, fish, bird eggs
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Raccoon [SEP] Distribution in North America
Raccoons are common throughout North America from Canada to Panama, where the subspecies "Procyon lotor pumilus" coexists with the crab-eating raccoon ("Procyon cancrivorus"). The population on Hispaniola was exterminated as early as 1513 by Spanish colonists who hunted them for their meat. Raccoons were also exterminated in Cuba and Jamaica, where the last sightings were reported in 1687. When they were still considered separate species, the Bahamas raccoon, Guadeloupe raccoon and Tres Marias raccoon were classified as endangered by the IUCN in 1996. There is archeological evidence that in pre-Columbian times raccoons were numerous only along rivers and in the woodlands of the Southeastern United States.