- Labor Organizations, Middlesboro
- Laboratories Dental, Middlesboro
- Laboratories Medical, Middlesboro
- Landscaping Materials & Supplies, Middlesboro
- Laundromats & Dry-Cleaning, Coin-Operated, Middlesboro
- Laundry Equipment Rental & Leasing, Middlesboro
- Lawn & Garden Equipment & Supplies, Middlesboro
- Lawn Mowers & Power Equipment, Middlesboro
- Lawyers & Attorneys, Middlesboro
- Legal Professionals, Middlesboro
- Libraries, Middlesboro
- Life Insurance, Middlesboro
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- Loans Check Cashing, Middlesboro
- Loans Personal, Middlesboro
- Loans Title Services, Middlesboro
- Locks, Middlesboro
- Locksmiths, Middlesboro - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Middlesboro
- Lodging, Middlesboro
- Lodging Services, Middlesboro
- Long Haul Trucking Companies, Middlesboro
- Lumber & Lumber Products, Middlesboro
- Lumber & Lumber Products, Middlesboro
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