- Land Surveyor, Gallup - Land Surveying Services
- Landscape Contractors & Designers, Gallup
- Landscape Garden Services, Gallup
- Landscape Gardeners, Gallup
- Landscaping, Gallup
- Laser Printers, Gallup - Office Supplies
- Late Night Restaurants, Gallup
- Laundries Full Service Commercial, Gallup
- Laundry Equipment Rental & Leasing, Gallup
- Laundry Self Service, Gallup
- Lawn & Garden Equipment & Supplies, Gallup
- Lawn & Garden Sprinkler Systems, Gallup
- Lawyers & Attorneys, Gallup
- Leather Apparel Goods Manufacturers, Gallup
- Leather Goods, Gallup
- Legal & Tax Services, Gallup
- Legal Professionals, Gallup
- Libraries, Gallup
- Life Insurance, Gallup
- Lighting Fixtures & Equipment, Gallup
- Lime & Limestone, Gallup
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- Liquid Transportation - Non Hazardous, Gallup
- Liquor & Beer Manufacturers, Gallup
- Liquor Stores, Gallup
- Litigation / Trial Attorneys & Lawyers, Gallup
- Livestock, Gallup
- Livestock Dealers, Gallup
- Livestock Trailers, Gallup
- Loans Check Cashing, Gallup
- Loans Personal, Gallup
- Loans Title Services, Gallup
- Locks, Gallup
- Locksmiths, Gallup - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Gallup
- Lodging, Gallup
- Lodging Services, Gallup
- Long Haul Trucking Companies, Gallup
- Lp Gas Equipment & Supplies, Gallup
- Lubricating Oils , Gallup - Motor Oil
- Lumber & Lumber Products, Gallup
- Lumber & Lumber Products, Gallup
- Lutheran Church, Gallup
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