- Laboratories Dental, Elkins
- Laboratories Medical, Elkins
- Land Surveyor, Elkins - Land Surveying Services
- Landscape Contractors & Designers, Elkins
- Landscaping, Elkins
- Landscaping Materials & Supplies, Elkins
- Late Night Restaurants, Elkins
- Lawn & Garden Equipment & Supplies, Elkins
- Lawn & Garden Services, Elkins
- Lawn Maintenance Services, Elkins
- Lawn Mower Repair & Blade Sharpening Service, Elkins
- Lawn Mowers & Power Equipment, Elkins
- Lawyers & Attorneys, Elkins
- Legal Professionals, Elkins
- Libraries, Elkins
- License Services, Elkins
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- Life Insurance, Elkins
- Liquor Stores, Elkins
- Live Theaters, Elkins
- Loans Personal, Elkins
- Lodging, Elkins
- Lodging Services, Elkins
- Logging Equipment & Supplies, Elkins
- Logging Equipment & Supplies Manufacturers, Elkins
- Long Haul Trucking Companies, Elkins
- Lottery Game Retailers, Elkins
- Lubricating Oils , Elkins - Motor Oil
- Lumber & Lumber Products, Elkins
- Lumber & Lumber Products, Elkins
- Lumber Brokers, Elkins
- Lumber Companies, Elkins - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Elkins
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