- Labor & Employment Consultants, Newburgh
- Labor Organizations, Newburgh
- Laboratories Dental, Newburgh
- Laboratories Medical, Newburgh
- Landscape Contractors & Designers, Newburgh
- Landscaping, Newburgh
- Late Night Restaurants, Newburgh
- Lawn & Garden Equipment & Supplies, Newburgh
- Lawn & Garden Services, Newburgh
- Lawn & Garden Sprinkler Systems, Newburgh
- Lawn Maintenance Services, Newburgh
- Lawn Mower Repair & Blade Sharpening Service, Newburgh
- Lawn Mowers & Power Equipment, Newburgh
- Lawyers & Attorneys, Newburgh
- Leather Goods Cleaners & Dyers, Newburgh
- Legal Professionals, Newburgh
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- Libraries, Newburgh
- Life Insurance, Newburgh
- Lime & Limestone, Newburgh
- Liquor Stores, Newburgh
- Livestock, Newburgh
- Loans Personal, Newburgh
- Locks, Newburgh
- Locksmiths, Newburgh - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Newburgh
- Lodging, Newburgh
- Logistics Freight, Newburgh
- Long Haul Trucking Companies, Newburgh
- Lumber & Lumber Products, Newburgh
- Lumber Brokers, Newburgh
- Lutheran Church, Newburgh
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