- Labels & Tags, Commack
- Labor & Employment Consultants, Commack
- Labor Organizations, Commack
- Laboratories Medical, Commack
- Laboratory Equipment Repair & Service, Commack
- Land Planning Services, Commack
- Land Surveyor, Commack - Land Surveying Services
- Landscape Contractors & Designers, Commack
- Landscaping, Commack
- Landscaping Materials & Supplies, Commack
- Laser Equipment Repair & Service, Commack
- Laser Game Centers, Commack
- Laser Hair Removal, Commack
- Laundry Self Service, Commack
- Lawn & Garden Equipment & Supplies, Commack
- Lawn & Garden Services, Commack
- Lawn & Garden Sprinkler Systems, Commack
- Lawn Maintenance Services, Commack
- Lawyers & Attorneys, Commack
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- Legal & Tax Services, Commack
- Legal Information & Referral Services, Commack
- Legal Professionals, Commack
- Libraries, Commack
- Licensed Counselors, Commack
- Lighting Fixtures & Equipment, Commack
- Limousine Service, Commack
- Liquor Stores, Commack
- Local & Short Haul Trucking Companies, Commack
- Locks, Commack
- Locksmiths, Commack - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Commack
- Lodging, Commack
- Lodging Services, Commack
- Long Haul Trucking Companies, Commack
- Lumber & Lumber Products, Commack
- Lumber & Lumber Products, Commack
- Lumber Companies, Commack - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Commack
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