- Laboratories Dental, Kelso
- Laboratories Medical, Kelso
- Land Surveyor, Kelso - Land Surveying Services
- Landscape Contractors & Designers, Kelso
- Landscaping, Kelso
- Late Night Restaurants, Kelso
- Lawn & Garden Decor & Ornaments, Kelso
- Lawn & Garden Equipment & Supplies, Kelso
- Lawn & Garden Services, Kelso
- Lawn Maintenance Services, Kelso
- Lawn Mower Repair & Blade Sharpening Service, Kelso
- Lawn Mowers & Power Equipment, Kelso
- Lawyers & Attorneys, Kelso
- Legal Professionals, Kelso
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- Life Insurance, Kelso
- Liquor Stores, Kelso
- Living Word Church, Kelso
- Loans Personal, Kelso
- Local & Short Haul Trucking Companies, Kelso
- Lodging, Kelso
- Lodging Services, Kelso
- Log & Lumber Hauling, Kelso
- Logging Equipment & Supplies, Kelso
- Logging Equipment & Supplies Manufacturers, Kelso
- Long Haul Trucking Companies, Kelso
- Lumber & Lumber Products, Kelso
- Lutheran Church, Kelso
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