- Landscaper
- Language school
- Limousine service
- Logistics service
- Legal affairs bureau
- Loss adjuster
- Labor relations attorney
- Land surveyor
- Land surveying office
- Lawyers association
- Landscape architect
- Luggage store
- Legal aid office
- Lighting contractor
- License bureau
- Landscape designer
- Linens store
- Lexus dealer
- Lighting wholesaler
- Light bulb supplier