- Lamp Shades, Eureka Springs
- Lamps & Lamp Shades Retail, Eureka Springs - Desk, Table & Floor Lamps
- Lawyers & Attorneys, Eureka Springs
- Leather Apparel Goods Manufacturers, Eureka Springs
- Leather Goods, Eureka Springs
- Leather Goods Manufacturers Supplies, Eureka Springs
- Legal & Tax Services, Eureka Springs
- Legal Professionals, Eureka Springs
- Libraries, Eureka Springs
- Lighting Fixtures & Equipment, Eureka Springs
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- Lingerie & Underwear for Women, Eureka Springs - Bras, Panties, Bustiers, Corsets & More
- Liquor Stores, Eureka Springs
- Live Theaters, Eureka Springs
- Loans Personal, Eureka Springs
- Lodging, Eureka Springs
- Lodging Services, Eureka Springs
- Log Homes - Log Cabins Builders, Eureka Springs - Building Contractors
- Long Haul Trucking Companies, Eureka Springs
- Lutheran Church, Eureka Springs
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