- Laboratories Medical, Kaneohe
- Landscape Contractors & Designers, Kaneohe
- Landscape Design & Installation, Kaneohe
- Landscape Garden Services, Kaneohe
- Landscaping, Kaneohe
- Landscaping Materials & Supplies, Kaneohe
- Late Night Restaurants, Kaneohe
- Laundry Self Service, Kaneohe
- Law Libraries, Kaneohe
- Lawn & Garden Equipment & Supplies, Kaneohe
- Lawn & Garden Services, Kaneohe
- Lawn Maintenance Services, Kaneohe
- Lawn Mower Repair & Blade Sharpening Service, Kaneohe
- Lawyers & Attorneys, Kaneohe
- Legal & Tax Services, Kaneohe
- Legal Information & Referral Services, Kaneohe
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- Legal Professionals, Kaneohe
- Libraries, Kaneohe
- License Bureaus, Kaneohe
- Liquor Stores, Kaneohe
- Livestock, Kaneohe
- Loans Personal, Kaneohe
- Local & Short Haul Trucking Companies, Kaneohe
- Locks, Kaneohe
- Locksmiths, Kaneohe - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Kaneohe
- Lodging, Kaneohe
- Long Haul Trucking Companies, Kaneohe
- Long Term Care Facility, Kaneohe
- Lumber & Lumber Products, Kaneohe
- Lumber & Lumber Products, Kaneohe
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