- Labor & Employment Consultants, Houlton
- Laundry Equipment Rental & Leasing, Houlton
- Laundry Self Service, Houlton
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Houlton
- Lawn & Garden Equipment & Supplies, Houlton
- Lawn Mowers & Power Equipment, Houlton
- Lawyers & Attorneys, Houlton
- Legal Professionals, Houlton
- Life Insurance, Houlton
- Lighting Fixtures & Equipment, Houlton
- Liquor Stores, Houlton
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- Live Theaters, Houlton
- Loans Personal, Houlton
- Lodging, Houlton
- Log Homes - Log Cabins Builders, Houlton - Building Contractors
- Loggers, Houlton
- Logging Contractors & Supplies, Houlton
- Long Haul Trucking Companies, Houlton
- Lumber & Lumber Products, Houlton
- Lumber & Lumber Products, Houlton
- Lumber Companies, Houlton - Wholesale, Manufacturers & Suppliers
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