- Labor & Employment Consultants, Middletown
- Landscape Contractors & Designers, Middletown
- Landscaping, Middletown
- Landscaping Materials & Supplies, Middletown
- Laser Printers, Middletown - Office Supplies
- Lawn & Garden Equipment & Supplies, Middletown
- Lawn & Garden Services, Middletown
- Lawn & Garden Sprinkler Systems, Middletown
- Lawn Maintenance Services, Middletown
- Lawn Mowers & Power Equipment, Middletown
- Lawyers & Attorneys, Middletown
- Legal & Tax Services, Middletown
- Legal Professionals, Middletown
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- Life Insurance, Middletown
- Limousine Service, Middletown
- Linens, Middletown
- Liquor & Beer Manufacturers, Middletown
- Liquor Stores, Middletown
- Loans Personal, Middletown
- Locks, Middletown
- Locksmiths, Middletown - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Middletown
- Lodging, Middletown
- Long Haul Trucking Companies, Middletown
- Lutheran Church, Middletown
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