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
Lori’s Pet Care L.L.C
- Village of East Hampton, Town of East Hampton, Suffolk County, New York, United States
Lori’s Pet Sitting
- 113, Stairs Road, Beyers Corners, Town of Perth, Town of Amsterdam, Fulton County, New York, 12010, United States
Luff Farms
- 21272, South Shore Road, Town of Lyme, Jefferson County, New York, 13693, United States
Luvly Acres Cavaliers
- 91, Saint Bernard Way, Stanfordville, Town of Stanford, Dutchess County, New York, 12581, United States
Lyndaker Farms
- Salisbury Center, Town of Salisbury, Herkimer County, New York, United States
M & D Ranch
- Town of Westerlo, Albany County, New York, United States