L. Bates & Son
L. Dorland
L. Fox
L. G. Greene
L. Graves
L. Leger
L. Ludington
L. McCallum
L. Seeberger
L. Solman
L. Van Winkle
L.D. Brown
L.S. Boutell
L.W. Brown
La Belle Steamship Co.
La Cie Maritime & Industrielle de Levis
Lackawanna Steamship Co.
Lackawanna Transportation Co.
Lake & St. Lawrence Transit Co.
Lake Erie & Detroit River Railway Co.
Lake Erie Coal Co.
Lake Erie Excursion Co.
Lake Erie Transportation Co.
Lake Michigan & Lake Superior Trans. Co.
Lake Michigan Trans. Co.
Lake Service Shipping Co.
Lake Shore Lines, Ltd.
Lake Shore Sand & Gravel Co.
Lake Superior Iron Co.
Lake Superior Power Co.
Lake Tankers Corp.
Lake Transit Co.
Lakehead Transportation Co., Ltd.
Laprairie Ferry Co.
Laurentide Financial Corp.
Leadale Shipping (REOCH)
Leathem & Smith
Leathem Smith-Cliffs Co.
Lehigh Steamship Company
Lehigh Valley Transit Co.
Leopold & Austrian's
Leopold & Austrian's Lake Superior Line
Levis Ferry Co.
Levis Shipping, Ltd.
Lewis Transportation Corp.
Lloyd Refineries
Lorain-Elyria Sand Co.
Louisiana Dock Co.
Lower Lakes Steamship Co.
Luedke Engineering Co.
Lumbermen's Assn. of Chicago
Lyons Construction Co.