- Liquor wholesaler
- Linens store
- Lamp shade supplier
- Logistics
- Lighting consultant
- Leather goods wholesaler
- Land surveying office
- Land Rover dealer
- Line marking service
- Lasik surgeon
- Lighting manufacturer
- Light bulb supplier
- Lighting wholesaler
- Lock Store
- Land allotment
- Legally defined lodging
- Lake
- Law book store
- Lawyers association
- Low income housing program