| Laurelton Lumber Co. No. 3, Laurel Park, PA |
201 |
| Laurelton Lumber Co. No. 4, Laurelton, PA |
X67 |
| Lawson & Cyphers Logging, Gaylord, OR |
708 |
| Lazarus Brothers Logging Co., Duvall, WA |
X469 |
| Lazelere Machine Co. (D), Williamsport, PA |
X307 |
| Leatherwood Lumber Co. No. 1111, Leatherwood, KY |
1111 |
| Leatherwood Lumber Co. No. 1173, Leatherwood, KY |
1173 |
| Leatherwood Lumber Co. No. 1361, Leatherwood, KY |
1361 |
| Leatherwood Lumber Co. No. 3, Altman, WV |
1127 |
| Leatherwood Lumber Co., Altman, WV |
X209 |
| Leatherwood Lumber Co., Altman, WV |
X210 |
| Leatherwood Lumber Co., Leatherwood, KY |
752 |
| Leatherwood Lumber Co., Morrocco, WV |
X210 |
| Leatherwood Lumber Co., Morrocco, WV |
X209 |
| Leftwich Timber Co., Woodson, VA |
X150 |
| LeLaurin, A. A., Pine Bluff, AR |
X264 |
| Lenox Sawmill Co. No. 1, Lenox, KY |
1395 |
| Lenox Sawmill Co., Lenox, KY |
X439 |
| Leona Mills Lumber Co., Leona, OR |
X345 |
| Leonard Lumber Co., Hembree, TN |
1595 |
| Lester, E. H. - Logging Co. No. 3, Pluvius, WA |
1003 |
| Lester, E. H. - Logging Co. No. 4, Pluvius, WA |
1163 |
| Lewis & Clark Railroad No. 1, Albina, OR |
421 |
| Lewis Brothers Lumber Co., Glady, WV |
X293 |
| Lewis Mills & Timber Co. No. 1, South Bend, WA |
936 |
| Lewis Run Manufacturing Co. No. 1, Lewis Run, PA |
X149 |
| Lewis Run Manufacturing Co. No. 4, Lewis Run, PA |
X230 |
| Lewis, W. S., Clay County, WV |
123 |
| Lewis-Malone Logging Co. Astoria, OR |
528 |
| Lewis-Wilson-Hicks Co., Jellico, TN |
X297 |
| Lewisburg & Buffalo Valley Railroad No. 160, later No. 1, Lewisburg, PA |
160 |
| Lewisburg & Buffalo Valley Railroad No. 2, Lewisburg, PA |
166 |
| Lewisburg & Buffalo Valley Railroad No. 3, Lewisburg, PA |
154 |
| Lewisburg & Buffalo Valley Railroad No. 5, Lewisburg, PA |
X25 |
| Lewisburg & Buffalo Valley Railroad No. 7, Lewisburg, PA |
194 |
| Lewisburg & Buffalo Valley Railroad No. 8, Lewisburg, PA |
279 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1441 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1445 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1537 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1583 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1627 |
| Liberman-Rosencrantz Co. (D), San Francisco, CA |
1636 |
| Liberty Lumber Co., Wickersham, WA |
189 |
| Lick Run Lumber Co., Lick Run, WV |
840 |
| Licking River Railroad No. 3 (came from WV), Yale, KY |
X250 |
| Licking River Railroad No. 6, later No. 1, Yale, KY |
X75 |
| Licking River Railroad No. 7, later No. 2, Yale, KY |
X76 |
| Lilley & Hornbrook Inc., Crab Orchard, WV |
X389 |
| Lincoln County Logging Co., Taft, OR |
1591 |
| Lincoln Creek Lumber Co. No. 1, Centralia, WA |
698 |
