- Laboratories Dental, Valhalla
- Laboratories Medical, Valhalla
- Lakes & Ponds Construction Maintenance Restoration & Control, Valhalla
- Landscape Contractors & Designers, Valhalla
- Landscape Lighting Contractors, Valhalla
- Landscaping, Valhalla
- Lawn & Garden Equipment & Supplies, Valhalla
- Lawn & Garden Services, Valhalla
- Lawn & Garden Sprinkler Systems, Valhalla
- Lawn Maintenance Services, Valhalla
- Lawyers & Attorneys, Valhalla
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- Legal Professionals, Valhalla
- Libraries, Valhalla
- Life Insurance, Valhalla
- Lighting Fixtures & Equipment, Valhalla
- Limousine Service, Valhalla
- Liquor Stores, Valhalla
- Live Theaters, Valhalla
- Locks, Valhalla
- Locksmiths, Valhalla - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Valhalla
- Luncheonette Restaurants, Valhalla
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