- Labor And Employment Relations Attorneys & Lawyers, Martinsburg
- Labor And Employment Relations Lawyers & Attorneys, Martinsburg
- Laboratories Medical, Martinsburg
- Land Surveyor, Martinsburg - Land Surveying Services
- Landscape Contractors & Designers, Martinsburg
- Landscape Garden Equipment, Martinsburg
- Landscaping, Martinsburg
- Late Night Restaurants, Martinsburg
- Laundry Equipment Rental & Leasing, Martinsburg
- Laundry Self Service, Martinsburg
- Lawn & Garden Equipment & Supplies, Martinsburg
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- Lawn Maintenance Services, Martinsburg
- Lawn Mower Repair & Blade Sharpening Service, Martinsburg
- Lawn Mowers & Power Equipment, Martinsburg
- Lawyers & Attorneys, Martinsburg
- Legal & Tax Services, Martinsburg
- Legal Professionals, Martinsburg
- Libraries, Martinsburg
- Licensed Counselors, Martinsburg
- Life Insurance, Martinsburg
- Lighting Fixtures & Equipment, Martinsburg
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- Limousine Service, Martinsburg
- Linens, Martinsburg
- Liquid Transportation - Non Hazardous, Martinsburg
- Liquor Stores, Martinsburg
- Live Theaters, Martinsburg
- Livestock, Martinsburg
- Livestock Breeders, Martinsburg
- Livestock Services, Martinsburg
- Loans Personal, Martinsburg
- Local & Short Haul Trucking Companies, Martinsburg
- Locks, Martinsburg
- Locksmiths, Martinsburg - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Martinsburg
- Lodging, Martinsburg
- Lodging Services, Martinsburg
- Long Haul Trucking Companies, Martinsburg
- Lubricating Oils , Martinsburg - Motor Oil
- Lumber & Lumber Products, Martinsburg
- Lumber & Lumber Products, Martinsburg
- Lumber Companies, Martinsburg - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Martinsburg
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