- Laboratories Dental, Jackson Heights
- Laboratories Medical, Jackson Heights
- Language Schools, Jackson Heights
- Laundry Self Service, Jackson Heights
- Lawyers & Attorneys, Jackson Heights
- Leather Goods Stores & Dealers, Jackson Heights
- Legal & Tax Services, Jackson Heights
- Legal Professionals, Jackson Heights
- Libraries, Jackson Heights
- Licensed Counselors, Jackson Heights
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- Lingerie & Underwear for Women, Jackson Heights - Bras, Panties, Bustiers, Corsets & More
- Liquor Stores, Jackson Heights
- Live Theaters, Jackson Heights
- Loans Personal, Jackson Heights
- Locks, Jackson Heights
- Locksmiths, Jackson Heights - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Jackson Heights
- Lodging, Jackson Heights
- Long Haul Trucking Companies, Jackson Heights
- Lubricating Oils , Jackson Heights - Motor Oil
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