Lakeshire Shelties
- 7728, Roder Parkway, Ontario on the Lake, Town of Ontario, Wayne County, New York, 14519, United States
Larrabee Farms
- 4846, State Route 80, Vesper, Town of Tully, Onondaga County, New York, 13159, United States
Lavender Creek Farm
- 5505, Old Goodrich Road, Clarence Center, Town of Clarence, Newstead, Erie County, New York, 14031, United States
Leaning Birch Farm
- 2388, County Highway 107, Perth, Town of Perth, Fulton County, New York, 12010, United States
Lido Beach Pet Care
- Lido Beach, Town of Hempstead, Nassau County, New York, United States
Lillie Valley Farm
- 175, Mott Lane, Town of Putnam, Washington County, New York, 12861, United States
Lisha Kill Preserve
- 2564, Rosendale Road, Hawthorne Hill, Niskayuna, Schenectady County, New York, 12309, United States
Little Choc
- 141, Havemayer Avenue, The Bronx, Bronx County, New York, 10473, United States
Little Yard Farm
- 6967, Scott Gulf Road, Town of Sempronius, Town of Moravia, Cayuga County, New York, 13118, United States
Lockport Cave & Underground Boat Ride
- Lockport Cave and Underground Boat Ride, 5, Gooding Street, Lockport, Niagara County, New York, 14094, United States
Locust – Spring Farm
- 187, Shunpike Road, Shunpike, Town of Washington, Dutchess County, New York, 12514, United States
Loiacono Farm
- 573, Meeting House Road, West Winfield, Town of Winfield, Herkimer County, New York, 13491, United States
Long Season Farm
- 68, Maple Lane, Town of Rochester, Ulster County, New York, 12446, United States
Longhaul Farm
- 69, South Mountain Pass, Manitou, Town of Cortlandt, Town of Philipstown, Putnam County, New York, 10524, United States
Longview Farm
- 226, Long View Drive, Town of Pittsfield, Town of Edmeston, Otsego County, New York, 13335, United States