- Leather cleaning service
- Leather repair service
- Livery company
- Leasing service
- Linens store
- Logging contractor
- Landscape lighting designer
- Laboratory equipment supplier
- Legal affairs bureau
- Love hotel
- Lymph drainage therapist
- Leather wholesaler
- Law school
- Lawyers association
- Luggage store
- Local medical services
- Lighting manufacturer
- Learner driver training area
- Lamp repair service
- Linoleum store