- Laboratories Medical, Elliot Lake
- Land Surveyor, Elliot Lake - Land Surveying Services
- Landscape Contractors & Designers, Elliot Lake
- Landscaping, Elliot Lake
- Lawn & Garden Services, Elliot Lake
- Lawn Maintenance Services, Elliot Lake
- Lawyers & Attorneys, Elliot Lake
- Legal & Tax Services, Elliot Lake
- Legal Information & Referral Services, Elliot Lake
- Legal Professionals, Elliot Lake
- Libraries, Elliot Lake
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- Liquor Stores, Elliot Lake
- Local & Short Haul Trucking Companies, Elliot Lake
- Locks, Elliot Lake
- Locksmiths, Elliot Lake - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Elliot Lake
- Lodging, Elliot Lake
- Loggers, Elliot Lake
- Long Haul Trucking Companies, Elliot Lake
- Lubricating Oils , Elliot Lake - Motor Oil
- Lumber & Wood Products Manufacturers, Elliot Lake
- Lutheran Church, Elliot Lake
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