| laboratories-dental | labor lawyers | labor organizations |
| land surveyors | language school | laser dentistry |
| laundry | laundry commercial | lawn service |
| lawyer | leather goods | leather goods stores |
| legal counsel | legal services | legislative government |
| library | life insurance | lighting fixture parts |
| linen supply | liquor | liquor retail |
| liquor store | lithographics | loan correspondents |
| local trucking | local trucking with storage | locksmith |
| locksmith supplies | lodging | logging |
| loose leaf binders | luggage | lumber |
| lumber services | luxury car rental |
