- Labels & Tags, New Castle
- Labor & Employment Consultants, New Castle
- Labor Organizations, New Castle
- Laboratories Dental, New Castle
- Laboratories Medical, New Castle
- Laminated Plastic Plate & Sheet Manufacturers, New Castle
- Land Surveyor, New Castle - Land Surveying Services
- Landscape Contractors & Designers, New Castle
- Landscaping, New Castle
- Late Night Restaurants, New Castle
- Laundry Equipment Rental & Leasing, New Castle
- Laundry Self Service, New Castle
- Lawn & Garden Consultants, New Castle
- Lawn & Garden Equipment & Supplies, New Castle
- Lawn & Garden Services, New Castle
- Lawn & Garden Sprinkler Systems, New Castle
- Lawn & Tree Service, New Castle
- Lawn Maintenance Services, New Castle
- Lawyers & Attorneys, New Castle
- Leather Goods Stores & Dealers, New Castle
- Legal Professionals, New Castle
- Libraries, New Castle
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- Lighting Fixtures & Equipment, New Castle
- Lighting Fixtures Repair, Maintenance & Installation, New Castle
- Limousine Service, New Castle
- Linen Supply Services, New Castle
- Linens, New Castle
- Lions Clubs, New Castle
- Liquid & Bulk Storage, New Castle
- Liquid Filters, New Castle
- Liquid Waste Treatment, New Castle
- Liquor Stores, New Castle
- Live Theaters, New Castle
- Loans Personal, New Castle
- Loans Title Services, New Castle
- Lodging, New Castle
- Lodging Services, New Castle
- Long Haul Trucking Companies, New Castle
- Lubricating Oils , New Castle - Motor Oil
- Lubricating Oils & Greases, New Castle
- Lumber & Lumber Products, New Castle
- Lumber Brokers, New Castle
- Lumber Companies, New Castle - Wholesale, Manufacturers & Suppliers
- Lutheran Church, New Castle
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