Kwilos Farms
- 1177, Church Road, Evans Center, Angola, Erie, New York, 14006, United States
Lady of the Lake
- 29 Beggs Point Street, Essex County, New York, United States
Lady of the Lake – Cooperstown
- Otsego County, New York, United States
Lake Effect Honey
- 585 Marbletown Rd, Marbletown, Town of Arcadia, Wayne County, NY 14513
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
Lillie Valley Farm
- Putnam Station, 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