- Laboratories Medical, Corning
- Landscape Contractors & Designers, Corning
- Landscaping, Corning
- Landscaping Materials & Supplies, Corning
- Late Night Restaurants, Corning
- Laundromats & Dry-Cleaning, Coin-Operated, Corning
- Laundry Self Service, Corning
- Lawn & Garden Equipment & Supplies, Corning
- Lawn & Garden Services, Corning
- Lawn & Garden Sprinkler Systems, Corning
- Lawn Maintenance Services, Corning
- Lawyers & Attorneys, Corning
- Legal & Tax Services, Corning
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- Legal Professionals, Corning
- Life Insurance, Corning
- Liquor Stores, Corning
- Livestock, Corning
- Loans Personal, Corning
- Lodging, Corning
- Lodging Services, Corning
- Long Haul Trucking Companies, Corning
- Lumber & Lumber Products, Corning
- Lumber & Lumber Products, Corning
- Lumber & Wood Products Manufacturers, Corning
- Lumber Companies, Corning - Wholesale, Manufacturers & Suppliers
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