The following is a complete list of all of the businesses, groups and societies listed in the Edinburgh Directory.

• L&E roofing contractors
• L'Alba D'Oro
• L'Amore D'Italia
• L'Aquila Bianca
• L'Escargot Blanc
• L'Escargot Bleu
• L-Pass Driving School
• LEBC Group
• LFGW
• LJM Executive Couriers
• LK Bennett (Edinburgh)
• La Bagatelle
• La Bruschetta
• La Cantina
• La Concha
• La Favorita (Blackhall)
• La Favorita (Leith Walk)
• La Favorita (Morningside)
• La Garrigue
• La Jolie Madame
• La Jolie Ronde French for Children
• La Lantern Restaurant
• La Montana Pizza Take Away
• La Novia
• La P'tite Folie
• La Piazza
• La Postano Restaurant
• La Rusticana
• La Senza Lingerie
• La Tasca (Edinburgh Omni Centre)
• La Tasca (Edinburgh West End)
• La Vie En Rose
• Ladarnas
• The Ladies Golf Centre
• Lady JoJo's Boutique
• Laffin Duck
• Lagermans Takeaway Sandwich Bar
• Lai Thai
• Laidlaw Contracts
• Laing & Co
• Laing Boutique
• Laing the Jeweller
• Laka
• Lamb & Co
• Lana Thai (Musselburgh)
• Lancers Brasserie
• Land Securities Trillium
• Land-Drill Geotechnics (Linlithgow)
• Landscape Supplies & Amenity
• The Lane Agency
• Langdale Roofing & Building
• Langley-Taylor
• Laraz
• Lasertech Disco & Karaoke
• Lasertech East Edinburgh
• Last Drop Tavern
• The Last Word Saloon
• The Laurel Gallery
• Laurence Smith & Son
• Laurence Winram
• Lauriston Castle
• Lava & Ignite
• Laverock House Residential Care Home
• Law & Europa Library
• Law Cycles
• The Law Society of Scotland
• Lawford Kidd
• Lawrie Thomson Recruitment
• Lazio Restaurant
• Le Cafe St Honore
• Le Francais en Ecosse
• Le Monde
• Le Mouton Noir
• Le Sept
• Leamington Nursing Home
• Learmonth Hotel (2 Stars)
• Learn 2 Drive
• Learning Strategies
• Leather & Lace (Drummond Street)
• Leather & Lace (Easter Road)
• Ledingham Chalmers LLP
• Lee Boyd
• Lee Live
• Lee Live (Wedding Singer & Mobile DJ)
• Leigh Ross Hairdressing
• Leith Academy
• The Leith Agency
• Leith Army Stores
• Leith Athletics
• Leith Community Treatment Centre
• Leith Cycle Company
• Leith Festival
• Leith Gallery
• Leith Internet
• Leith Library
• Leith Print & Copy
• Leith School of Art
• Leith St Andrews Church
• Leith Walk Fruits
• Leith Walk Stores
• Leith Web Design
• Len Lothian U-Store (Granton)
• Len Lothian U-Store (Sighthill)
• Lennon Design
• Leo Friel Photography
• Leo's Beanery
• Lesley Jones Photography
• Leslie Cumming Consultancy Services
• Leslie D Howson Chartered Architect
• Leslie Irving Consultancy
• Let The Dogs Out
• Let in Edinburgh
• Let in Edinburgh Apartments
• Let's Learn to Drive
• Letserve
• Letting Direct
• LettingWebcom
• Leung & Co Chartered Accountants
• Levenhall Arms
• Levenhall Post Office
• Lewis & Hickey
• Lewis Barlow (Magician)
• Lewis Bilsland Design
• Lewis Creative Consultants
• Lewis Decorating
• Liberton Flowers
• Liberton High School
• Liberton Hospital
• Liberton Joinery
• Liberton Medical Group
• Liberton Tiling
• Liberty & Cole Communications
• Licence2Drive
• Liddle & Anderson
• Life Insure
• Life On Canvas Art Gallery
• Lightershade
• Lighthouse Letting & Property Services
• Lightning Couriers
• Ligne Roset
• Liliana Dabic
• Lilium
• The Lily Pad
• Lily West
• Lilypad Flowers
• Lime Blue
• Limekiln Boarding Kennels
• Lindsay Buchan Architect
• Lindsay, Duncan & Black WS
• Lindsays WS
• Line Digital
• Lingo24 Translation Agency
• Linguit
• LinkLiving Counselling & Therapy
• Links Design
• Links Hotel (3 Stars)
• Links Nursery
• Links Service Station
• Links of London (Edinburgh)
• Linlithgow Palace
• Linlithgow Rose FC
• Linny R
• Linton Private Hire
• Linwater Caravan Park
• The Liquid Room
• Lisa Leslie Hairdressing
• Lisa V Beauty Therapy
• Lissim Pain Foundation
• The List
• Lister Estate Agents & Financial Services
• Little Angel Design
• The Little Bead Shop
• Little City Nursery
• Little Wonder Photography
• Littleangel
• Littlejohns
• Liuteria Italiana (Violin Maker)
• The Living Room (Edinburgh)
• Living Water Ecosystems
• Living Wood
• LivingWell Health Club (Musselburgh)
• Livingston & District AAC
• Livingston Cleaning Services
• Livingston Cricket Club
• Livingston FC
• The Livingston Players
• Livingston Roofing
• Livingston Rugby Club
• Livingston Sheriff & Justice of the Peace Court
• Livingston's Restaurant
• Liz Holt Copywriter
• Lo Cost Car Hire
• Lo Spuntino
• Loaded Events
• Loanhead Hospital
• Local SEO Edinburgh
• Locanda De Gusti
• The Locarno Snooker Club
• Locarno Snooker Club
• Location Scotland
• Loch Fyne
• Loch House Caravan Park
• Loch Ness Discovery Centre
• Lochend Serviced Apartments
• Lockett Bros
• Locksmith Edinburgh
• Lombard
• London Street Grocery
• London Street Sauna
• Long House Surgery
• Longbow Capital LLP
• Longniddry Golf Club
• Longniddry Holiday Cottage
• Longworth Joinery
• Loon Fung Chinese Restaurant
• Loretto School
• Lorna Reid Inventories
• The Lot
• Lothian & Borders Police (West End)
• Lothian Bike Shed
• Lothian Car Trader
• Lothian Construction
• Lothian Constructions
• Lothian Crop Specialists
• Lothian Designs
• Lothian Fabrications
• Lothian Garage Doors
• Lothian Glass
• Lothian Joiner & Builder
• Lothian Lift & Shift
• Lothian Monoblocks
• Lothian NHS Board
• Lothian Property Developments
• Lothian Roofing & Building
• Lothian Training
• Lothian Villa Children's Home
• Lothin Roofing & Building
• Loud & Clear
• Louis Vuitton
• Louise Kosman
• The Lucie Fenton Gallery
• Lucinda Byatt
• Lucky Star
• Luffness New Golf Club
• Lulu
• Luma Interiors
• Lunaria Design
• Luxembourg Consulate
• Luxury Lighting Boutique
• Lynchpin Analytics
• Lynn Jones Research
• Lynne Mills (Make-Up Artist)
• Lyon and Turnbull