- Lawn & Garden Services, Whitney
- Lawn Maintenance Services, Whitney
- Lawyers & Attorneys, Whitney
- Legal & Tax Services, Whitney
- Legal Professionals, Whitney
- Libraries, Whitney
- Life Insurance, Whitney
- Liquor Stores, Whitney
- Livestock, Whitney
- Loans Personal, Whitney
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- Locks, Whitney
- Locksmiths, Whitney - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Whitney
- Lodging, Whitney
- Long Haul Trucking Companies, Whitney
- Lp Gas Equipment & Supplies, Whitney
- Lumber & Lumber Products, Whitney
- Lumber & Lumber Products, Whitney
- Lutheran Church, Whitney
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