- Land Surveyor, Le Mars - Land Surveying Services
- Landscape Contractors & Designers, Le Mars
- Landscaping, Le Mars
- Laundry Self Service, Le Mars
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Le Mars
- Lawn & Garden Equipment & Supplies, Le Mars
- Lawn & Garden Services, Le Mars
- Lawn Maintenance Services, Le Mars
- Lawn Mowers & Power Equipment, Le Mars
- Lawyers & Attorneys, Le Mars
- Legal Professionals, Le Mars
- Life Insurance, Le Mars
- Limousine Service, Le Mars
- Liquor Stores, Le Mars
- Live Theaters, Le Mars
- Livestock, Le Mars
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- Livestock Dealers, Le Mars
- Livestock Equipment & Supplies, Le Mars
- Livestock Producers, Le Mars
- Loans Personal, Le Mars
- Local & Short Haul Trucking Companies, Le Mars
- Locks, Le Mars
- Locksmiths, Le Mars - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Le Mars
- Lodging, Le Mars
- Lodging Services, Le Mars
- Long Haul Trucking Companies, Le Mars
- Lubricating Oils , Le Mars - Motor Oil
- Lumber & Lumber Products, Le Mars
- Lumber Companies, Le Mars - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Le Mars
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