- Leisure centre
- Leather goods store
- Love hotel
- Leather goods supplier
- Land reform institute
- Lingerie wholesaler
- Landscaper
- Landscape designer
- Locksmith
- Lamination service
- Lymph drainage therapist
- Library
- Lighting store
- Lighting manufacturer
- Leather wholesaler
- Landscape lighting designer
- Land surveyor
- Logging contractor
- Law school
- Lexus dealer