- Land Surveyor, Two Harbors - Land Surveying Services
- Landscape Contractors & Designers, Two Harbors
- Landscaping, Two Harbors
- Laundry Self Service, Two Harbors
- Lawn Mower Repair & Blade Sharpening Service, Two Harbors
- Lawyers & Attorneys, Two Harbors
- Legal Professionals, Two Harbors
- Libraries, Two Harbors
- License Services, Two Harbors
- Liquor & Beer Manufacturers, Two Harbors
- Liquor Stores, Two Harbors
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- Livestock, Two Harbors
- Loans Personal, Two Harbors
- Lodging, Two Harbors
- Log Homes - Log Cabins Builders, Two Harbors - Building Contractors
- Logging Equipment & Supplies, Two Harbors
- Logging Equipment & Supplies Manufacturers, Two Harbors
- Long Haul Trucking Companies, Two Harbors
- Lumber & Lumber Products, Two Harbors
- Lumber & Lumber Products, Two Harbors
- Lumber Companies, Two Harbors - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Two Harbors
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