- Law firm
- Lock Store
- Light bulb supplier
- Laboratory equipment supplier
- Laser hair removal service
- License bureau
- Leather goods manufacturer
- Liquidator
- Leasing service
- Loan agency
- Lawyers association
- Leather repair service
- Luggage wholesaler
- Leather wholesaler
- Land surveyor
- Language school
- Life coach
- Literacy program
- Laser equipment supplier
- Land surveying office