- A: A to Z of records
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- Ladykirk Estate
- Lamancha, Newlands and Kirkurd Community Council
- Lambert, Nicholas
- Lawrie And Symington Ltd
- Leddy, Tom
- Leeming, James
- Lennel Tennis Club
- Lennel Tennis Club
- Lenz-Young, Anne and Young, Roderick
- Lewin, C G
- Lilliesleaf, Ashkirk and Midlem Community Council
- Lord Ralph Kerr, Ferniehirst Trust and Roxburghe Estates