- Conrad M. Labanz - [huckster] 5113 Montgomery Road
- LaFavorite Grill - [restaurant] 4409½ Montgomery Road
- LaMahr Studio - [photographers] 4706½ Montgomery Road, Rooms 116-17
- Nicholas Lambros - [restaurant] 4905 Montgomery Road
- Lammers & Rolling - [carpenter/builder] Lincoln Avenue near Carter Street (est. pre-1900)
- Marie F. Lampert - [confectionery & ice cream] 4405 Allison Avenue
- Jacob Lande - [delicatessen] 4562 Montgomery Road
- Fred. Landwehr - [dairy] Carthage Av., near corp. line
- Homer Lane and Associates Insurance - [insurance]
- Homer Lane & Associates - [realtor] 2110 Bennett Avenue
- Osborn F. Lane - [carpenter] 2424 Kenilworth Av.
- Eloise Lang - [practical nurse] 3963 Hazel Avenue
- William Lang's Flour & Feed Store - [flour & feed store] Montgomery Road and C. P. & V. R. R. (est. pre-1900)
- William Lang's Coal - [coal supplier] Montgomery Road and C. P. & V. R. R. (est. pre-1900)
- Stanley M. Langdon & Co. - [printer] ne corner of Montgomery Road & Harris (est. pre-1900)
- Paul H. Langen - [restaurant] 2702 Melrose Avenue
- LaRosa's - [restaurant] 4702 Montgomery Road
- Lee Lauerman - [realtor] 4614 Montgomery Road
- Laurens Brothers, Inc. - [repair shop] 2780 Highland Avenue
- Howard J. Lawson Druggist - [pharmacy/ice cream] 4320 Franklin Avenue (Franklin & Courtland),
- Laycock's Restaurant - [restaurant] 3933 Montgomery Road
- Leader Hardware - [hardware store] 4541 Montgomery Road
- Leader Sporting Goods - [sporting goods manufacturer/store?) 4539 Montgomery Road at the Norman Building
- Benjamin Leaver - [upholsterer] 4421 Montgomery Road
- Reuben D. Leavitt - [physician] 4525 Montgomery Road ; later, 2033 Wanda Avenue
- The LeBlond Engineering Company - [ ]
- LeBlond Aircraft Engine Corporation - nwc Madison & Edwards Roads, incorporated April 11, 1928, associated with LeBlond Machine Tool Company ?
- The R. K. LeBlond Machine Tool Company - [machine tool manufacturer, esp. lathes] n.w.c. Madison and Edwards Roads
- Lee's 5¢ to $1.00 Store - [discount store] 3951 Montgomery Road
- Lee Institute - [rest home] 4014 Montgomery Road
- Jule G. Lehman - [realtor] 5455 Montgomery Road
- Harrison B. Lehmkuhl - [painter] 2595 Laura Lane
- F. G. Leiman - [contractor & builder, manufacturer of sash, doors, blinds and general mill work, planing mill] Montgomery Road oppo. Ivanhoe Ave. (est. pre-1900)
- Leininger Bros. - [real estate] 4557 Montgomery Road
- Leininger's Shoe Store - [shoe store] 4551 Montgomery Road at Derby Building
- Arthur T. Leininger - [general contractor] 4605 Montgomery Road
- A. T. Leininger Realty Company - [realtor] 1772 Williams Avenue, Apt. 11
- T. C. Lemke Novelty Company - [novelty company] 1923 Mills Avenue, on south side of Mills, one house west of Allison
- James Lemkuhl - [public accountant] 4242 Ashland Av.
- Len's Sunoco Service - [gas station] 3834 Montgomery Road at Hudson
- Leo's Stores Inc. - [auto supplies] 4707 Montgomery Road; Feb. 1, 1941-moved to 4528 Montgomery Road
- Lepof's - [women's clothing] 4564 Montgomery Road
- Fred. W. Lersch [architect] 4224 Allison Avenue
- Leslie & White - [insurance-fire] Montgomery Road, opp. Hopkins (est. pre-1900)
- Leslie & White - [real estate] Montgomery Road opposite Hopkins, and Pike Building, Cin'ti (est. pre-1900)
- William Leuvelink & Son - [general building contractor] 2316 Duck Creek Road
- Aug. W. Leverenz - [plumber] 2227 Drex Avenue (1954)-->
- Levi & Shockey - [grocery, meat store & oysters] nw corner Montgomery Road & Sherman Avenue (est. pre-1900)
- Levin Furniture & Carpet Co. - [retail furniture dealer] 4746 Montgomery Road
- A. Levin - [upholsterer, mattress maker, cabinet work] 2112 E. Sherman Ave.
- Aaron Levine - [dentist] 4610 Montgomery Road
- Samuel Levy - [restaurant] 4739 Smith Rd.
- Lewark's Delicatessen - [delicatessen] 2003 Worth Avenue; later (1965?)
Peck's Pony Keg
- Lewin-Mathers Company - [copper tubing] 4200 Montgomery Road (across from Hopkins Ave. ?)
- Edward Lewis - [soft drinks] 4737 Montgomery Road
- Lexington Coin Shop - [coin shop] 4929 Montgomery Road;
a.k.a. Lexington Coin & Stamp Shop, 3933 Montgomery Road
- Liberty Restaurant - [restaurant] 4748 Montgomery Road
- The Library Lounge - [tavern/cocktail lounge] 2004 Prentiss Street various proprietors:
Wm. Walker, ca 1970-1972; Eunice Anglin, ca. 1973-?; Denis Shelton;
renamed Mergy's Lounge ca. 1986-? (prop. Steph H. Mergenthal)
- Lyle L. Lidell - [realtor] 4617 Montgomery Road
- Tommie Lieb - [restaurant] 2012 Worth Avenue
- Frank Liebisch - [restaurant] 3442 (4342?) Montgomery Road
- Lil' Grif's Pizzeria - [restaurant] corner of Section and Elm Avenues, also see Fredrick's Laundromat
- Lincoln Historical Society - [historical organization] 2049 Weyer Avenue, 1940s; 2051 Weyer Avenue, 1950s ?
- Lindner Brothers Ice Cream Company - [ice cream manufacturer] 4421 Montgomery Road;
3740 Montgomery Road; 3744 Montgomey Road;
(may have also used name Lindner Brothers Confectionery ca. 1941;
business was started by Carl H. Lindner, Sr. and children, but sold in 1940.
- Lindner Ice Cream Company, Inc. - [ice cream manufacturer] 3738 Montgomery Road, ca. 1949
; 2029 Hopkins Avenue, ca. 1954; name changed from Lindner Brothers Ice Cream Company?
- J. R. Lindsey - [carpenter/builder] Cameron near Floral Avenue (est. pre-1900)
- Elmer S. Lindsley - [painter] 4236 Forest Avenue
- George Lingonner - [saloon] cor. Edwards & Madison Rd.
- Lin's Forty Niner Diner - [restaurant] 2649 Robertson Avenue
- Lippert Buick - [auto dealership] 4300 (4301?) Montgomery Road; 4205 & 4300-10 Montgomery Road (used cars) (later, renamed Schott-Lippert Buick and then Schott Buick)
- Little Nemo Theater - [theater] 3751 Montgomery Road
- The Lobnitz Company - [millwork] incorporated February, 1907, 1722 Cleneay Avenue; 1814-22 (typo?) Cleneay Avenue; 1714, 1722 and 1728 Cleneay Avenue
- W. O. Locke's Sample Room - [tavern] Main at end of Electric Road — Montgomery Road south of B.&O.S.W.R.R.? (est. pre-1900)
- W. R. Locke - [staple and fancy groceries] s.w. cor. Montgomery Road & Waverly, opposite K. of P. Hall; 4031 Montgomery Road (est. pre-1900)
- Julius F. Lohr - [barber] 3757 Montgomery Road
- Floyd W. Long - [dentist] 4600 Montgomery Road, nec Washington Avenue and Montgomery Road, at First National Bank Building, Rooms 5-6
- Long John Silver's Seafood Shoppes - [restaurant] Surrey Square Mall
- John W. Longnaker - [physician] 3807 Montgomery Road
- Harvey C. Loos - [automotive repair] 5250 Rolston Av.
- Caroline Lorenz - [artist] 2415 Park Avenue
- Losekamp's - [bakery] 5228 Rose Av.
- Lou's Service Station - [ ] Montgomery and Hopkins
- Richard Lowery - [gasoline station] 4653 Smith Road
- Lucille - [beauty shop] 1761 Hopkins Av.
- Elias Luginbuhl - [general contractor] 2600 Melrose Av.
- Lumilite Neon Sign Company - [sign manufacturer] 5123 Montgomery Road
- Lutch Delicatessen - [delicatessen] Elm and Allison Avenues (at northwest corner across from Elm, where Elm, Allison and Section meet)
- Matthew Lutsch a.k.a Lutsch's Cafe - [delicatessen/cafe/restaurant] 4832 Section Av.
- Lutz File & Tool Company - [tool manufacturer] 1905 Lexington Avenue; 3736 Montgomery Road