- Literacy program
- Leather coats store
- Law school
- Locks supplier
- Lawyers association
- Lapidary
- Loss adjuster
- Lamborghini dealer
- Land allotment
- Leather exporter
- Leather goods wholesaler
- Lighthouse
- Leagues club
- Light bulb supplier
- Low emission zone
- Livestock dealer
- Land registry office
- Livestock artificial insemination service
- Lubricant
- Line marking service