- Labor & Employment Consultants, Roslyn
- Land Surveyor, Roslyn - Land Surveying Services
- Landscape Contractors & Designers, Roslyn
- Landscaping, Roslyn
- Lawn & Garden Equipment & Supplies, Roslyn
- Lawyers & Attorneys, Roslyn
- Legal Professionals, Roslyn
- Libraries, Roslyn
- Lighting Fixtures & Equipment, Roslyn
- Limousine Service, Roslyn
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- Liquor Stores, Roslyn
- Locks, Roslyn
- Locksmiths, Roslyn - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Roslyn
- Lodging, Roslyn
- Loose Leaf Equipment Systems & Supplies, Roslyn
- Lumber & Lumber Products, Roslyn
- Lumber & Lumber Products, Roslyn
- Luncheonette Restaurants, Roslyn
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