- Labor Organizations, Kodiak
- Labor Unions, Kodiak
- Land Surveyor, Kodiak - Land Surveying Services
- Landscape Contractors & Designers, Kodiak
- Landscaping, Kodiak
- Lawn & Garden Services, Kodiak
- Lawn Maintenance Services, Kodiak
- Lawyers & Attorneys, Kodiak
- Legal Professionals, Kodiak
- Libraries, Kodiak
- Life Insurance, Kodiak
- Lingerie & Underwear for Women, Kodiak - Bras, Panties, Bustiers, Corsets & More
- Liquor & Beer Manufacturers, Kodiak
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- Liquor Stores, Kodiak
- Livestock, Kodiak
- Livestock Feeding Service, Kodiak
- Loans Personal, Kodiak
- Locks, Kodiak
- Locksmiths, Kodiak - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Kodiak
- Lodging, Kodiak
- Long Haul Trucking Companies, Kodiak
- Long Term Care Facility, Kodiak
- Lumber & Lumber Products, Kodiak
- Lumber & Lumber Products, Kodiak
- Lutheran Church, Kodiak
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