| L V's Lounge |
| L&L Global Enterprises |
| L&L Tile & Brick Installers |
| L&M Oceanlites Bermuda |
| L&S Limited Chartered Architects |
| L.C.C.A. – Lady Cubitt Compassionate Association |
| L.M.R. Painting & Decorating Ltd. |
| L.S. Electrical Services |
| L’Ecole After School Care |
| La Baguette Delicatessen |
| La Femme |
| La Leche League of Bermuda – Breast Feeding |
| La Serena Spa |
| La Trattoria Restaurant |
| La Trattoria Shop |
| Labour & Training |
| La-Casa-Del-Masa Guest Suites |
| Lady Tamara Charters |
| Ladyfayre Ltd. |
| Lagoon Park Pre-School |
| Lalonde, Dr. Donald |
| Lamb, Gary & Chris, Construction |
| Lambe, Captain Sinclair - Jamie C Charters |
| Lambert & Lambert Rentals & Personalized Occasions |
| Lambert Associates (Interior Design) |
| Lambert Roof & Maintenance |
| Lancashire Insurance Company Ltd |
| Land And Sea Video |
| Land Care & Gardening |
| Land Tax |
| Land Valuation |
| Landfall Restaurant |
| Landmark Construction |
| Landmark Trust (Bermuda) Limited |
| Landscape Consultants Ltd. – Robert O. Duffy, ASLA |
| Landscape Gardeners Ltd. |
| Landy, Dr. Jewel |
| Landy, Troy - Artist |
| Lane Property Company Ltd., The |
| Lanier Business Centre |
| Lansdowne Insurance Company Ltd. |
| Lasalle Re Ltd. (Member of Trenwick Group Ltd.) |
| Laser Recharge Environmental Technology |
| Latter Rain Water Service, The |
| Lattyak, Dr. Bruce V. |
| Lau, Dr. Benjamin |
| Lava |
| Lawn Tek |
| Lawrence Marine Ltd. |
| Lazer Quest |
| Le Chic Hair & Beauty Salon |
| Learning Disabilities Association of Bermuda |
| Learning Express Nursery and Pre School |
| Leave It To Beaver Maintenance Co. |
| Lee Feet Detox Mobile Service |
| Lee’s Hedge / Lawn Service |
| Legacy Band |
| Lehman Re |
| Leisure Time Ltd. |
| Leman Management Ltd. |
| Lemon Tree Cafe |
| Leonard O. Gibbons Real Estate Limited |
| Leonardo Tiling & Design |
| Leopards Club International (Bermuda) |
| Lepercq Corporation Management Ltd. |
| Leseur, Bruce, Photography |
| Lespere, Clement A. - Carpentry |
| Leverock’s Carpentry Shop |
| Levis Shop, The |
| Lewis, A.J., Enterprise Ltd. |
| Lewis, F. Maintenance Ltd. |
| Liberty Mutual Management (Bermuda) Ltd. |
| Liberty Theatre |
| Libraries |
| Liddell, Dr. Emily |
| Lido Restaurant, The |
| Life & Annuity Services Ltd. |
| Lightbourne & Simmons |
| Lightbourne Brothers & Atlantic Cycles |
| Lightbourne, Dr. Ronald E. |
| Lightbourne, Kevin - Trucking & Bobcat Service |
| Lightening Pools |
| Lighthouse Gift Shop |
| Lighthouse Grill Ltd. |
| Lighthouse Restaurant, The |
| Lil Rup's Mobile Car Care |
| Lima's Landscaping |
| Linberg & Simmons Limited, Architectural Design |
| Lincoln Management |
| Lindo, Paul – Painting Contractor |
| Lindo’s Family Foods |
| Lindo’s Market Ltd. |
| Lindo's Pharmacy |
| Link to Link Jewellery & Metal Studio |
| Lions/Lioness Clubs of Bermuda |
| Liquid Group of Companies Ltd, The |
| Lister Insurance Agency Ltd. |
| Little Blue Pool Service |
| Little Gallery, The |
| Little Lambe Nursery |
| Little Pomander Guest House |
| Little Venice Group Catering Service at Fourways Inn |
| Little Venice Restaurant, The |
| Little Venice Wine Bar |
| Littlest Drawbridge, The (Handmade Gifts) |
| Littlewoods Football Pools |
| Live Wire Electrical |
| Living Yoga |
| Lloyd's Agency |
| LNR Floor Services |
| Lobster Pot & Boathouse Bar |
| Locals Restaurant |
| Lockton Companies International (Bermuda) Ltd. |
| Locomotion Too |
| Logic Communications Ltd. |
| Logic's Internet Cafe |
| LOM (Lines Overseas Management) |
| Lomas & Co. - Barristers & Attorneys |
| Lombard Odier Darier Hentsch Trust (Bermuda) Limited |
| Lone Star Charters |
| Lone Star Seafood |
| Long Bay Ltd. |
| Longtail Aviation Limited |
| Longtail Pool Cleaning Service |
| Look TV - Channel 1 |
| LookBermuda Destination & Media Services |
| Lookin Glass |
| Lopes, John - Dairy |
| L'Oriental Express |
| L'Oriental Restaurant |
| Lorraine Rest Home |
| Lots of Pots |
| Lou Hi Catering |
| Louis Vuitton |
| Louisa Swayne Interiors |
| Love Alive Ministries |
| Loving Electrical |
| Lowe's Towing |
| Lucida Re (Bermuda) Limited |
| Lundh, Dr. Bente |
| Lunn Marine |
| Lusher, Nicholas – Antiques & Fine Art |
| Lusher, William & Co. Private Real Estate & Insurance Services |
| Lushlawn Landscaping & General Maintenance |
| Lusso |
| Luxembourg - Honorary Consul |
| Lyceum Pre-School |
| Lyon's Gate Reinsurance Co. Ltd. |
