- Laboratories Dental, Heber Springs
- Laboratories Medical, Heber Springs
- Lamp Shades, Heber Springs
- Lamps & Lamp Shades Retail, Heber Springs - Desk, Table & Floor Lamps
- Land Surveyor, Heber Springs - Land Surveying Services
- Landscape Contractors & Designers, Heber Springs
- Landscaping, Heber Springs
- Laundry Self Service, Heber Springs
- Lawn & Garden Equipment & Supplies, Heber Springs
- Lawn Mower Repair & Blade Sharpening Service, Heber Springs
- Lawyers & Attorneys, Heber Springs
- Legal Professionals, Heber Springs
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- Life Insurance, Heber Springs
- Livestock, Heber Springs
- Livestock Auctions, Heber Springs
- Livestock Auctions, Heber Springs
- Loans Personal, Heber Springs
- Locksmiths, Heber Springs - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Heber Springs
- Lodging Services, Heber Springs
- Logging Contractors & Supplies, Heber Springs
- Long Haul Trucking Companies, Heber Springs
- Lumber Brokers, Heber Springs
- Lutheran Church, Heber Springs
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