- Laboratories Medical, Levelland
- Land Companies, Levelland
- Landscape Contractors & Designers, Levelland
- Landscaping, Levelland
- Late Night Restaurants, Levelland
- Laundries Full Service Commercial, Levelland
- Laundry Self Service, Levelland
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Levelland
- Lawn & Garden Equipment & Supplies, Levelland
- Lawn & Garden Sprinkler Systems, Levelland
- Lawn Mowers & Power Equipment, Levelland
- Lawyers & Attorneys, Levelland
- Legal & Tax Services, Levelland
- Legal Professionals, Levelland
- Life Insurance, Levelland
- Limousine Service, Levelland
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- Liquor Stores, Levelland
- Livestock, Levelland
- Livestock Equipment & Supplies, Levelland
- Loans Check Cashing, Levelland
- Loans Farm & Ranch, Levelland
- Loans Personal, Levelland
- Loans Title Services, Levelland
- Local & Short Haul Trucking Companies, Levelland
- Lodging, Levelland
- Lodging Services, Levelland
- Long Haul Trucking Companies, Levelland
- Lp Gas Equipment & Supplies, Levelland
- Lubricating Oils , Levelland - Motor Oil
- Lumber & Lumber Products, Levelland
- Lumber & Lumber Products, Levelland
- Lutheran Church, Levelland
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