I've come up with a solution to this that doesn't require you to know the number of row returned.
For example, if you want to get all the locations logged in a table, except the latest 1 (or 2, or 5, or 34)
SELECT *
FROM
(SELECT ROW_NUMBER() OVER (ORDER BY CreatedDate) AS Row, *
FROM Locations
WHERE UserId = 12345) AS SubQuery
WHERE Row > 1 -- or 2, or 5, or 34