- Laboratories Medical, Ruidoso
- Land Planning Services, Ruidoso
- Land Surveyor, Ruidoso - Land Surveying Services
- Landscape Contractors & Designers, Ruidoso
- Landscaping, Ruidoso
- Landscaping Materials & Supplies, Ruidoso
- Late Night Restaurants, Ruidoso
- Laundry Self Service, Ruidoso
- Lawn & Garden Services, Ruidoso
- Lawn Maintenance Services, Ruidoso
- Lawyers & Attorneys, Ruidoso
- Leather Apparel Goods Manufacturers, Ruidoso
- Leather Findings & Finishes, Ruidoso
- Leather Goods, Ruidoso
- Leather Goods Stores & Dealers, Ruidoso
- Legal Professionals, Ruidoso
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- Letter Signs, Ruidoso
- Libraries, Ruidoso
- License Bureaus Motor Vehicles, Ruidoso
- Life Insurance, Ruidoso
- Lighting Fixtures & Equipment, Ruidoso
- Liquor Stores, Ruidoso
- Loans Check Cashing, Ruidoso
- Loans Personal, Ruidoso
- Loans Title Services, Ruidoso
- Locksmiths, Ruidoso - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Ruidoso
- Lodging Services, Ruidoso
- Log Homes - Log Cabins Builders, Ruidoso - Building Contractors
- Lumber & Lumber Products, Ruidoso
- Lumber & Lumber Products, Ruidoso
- Lutheran Church, Ruidoso
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