- Labor Organizations, Hornell
- Labor Unions, Hornell
- Laboratories Medical, Hornell
- Land Surveyor, Hornell - Land Surveying Services
- Landscape Contractors & Designers, Hornell
- Landscaping, Hornell
- Laundry Equipment Rental & Leasing, Hornell
- Lawyers & Attorneys, Hornell
- Legal & Tax Services, Hornell
- Legal Information & Referral Services, Hornell
- Legal Professionals, Hornell
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- Libraries, Hornell
- Limousine Service, Hornell
- Liquor Stores, Hornell
- Loans Personal, Hornell
- Locks, Hornell
- Locksmiths, Hornell - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Hornell
- Lodging, Hornell
- Lodging Services, Hornell
- Long Haul Trucking Companies, Hornell
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