| label paper | labels-paper manufacturers | laboratories-dental |
| laboratory testing | labor lawyers | labor organizations |
| land conservation | landscape counseling | landscape planning |
| land surveyors | language school | laser dentistry |
| laundry | laundry commercial | laundry self service |
| lawn service | lawyer | leather goods |
| leather goods stores | leather leather | leather products |
| legal counsel | legal prosecution | legal services |
| legislative body | legislative government | library |
| life insurance | lighting equipment | linen supply |
| liquor | liquor retail | liquor store |
| lithographics | livestock | livestock dealer |
| livestock services | loan brokers | loan correspondents |
| local passenger transportation | local transit | local trucking |
| local trucking with storage | locksmith | locksmith supplies |
| lodging | lodging places | loose leaf binders |
| luggage | lumber | luxury car rental |
