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| Facility Name | City | State/Province | Facility Type |
| L B Furniture Industries, LLC | Hudson | New York | |
| L. J. Valente, Inc. | Averill Park | New York | Sawmill |
| L.&J.G. Stickley, Inc. | Manlius | New York | |
| LAGOY BROTHERS | AUSABLE FORKS | New York | Sawmill |
| Lake Country Woodworkers | Naples | New York | |
| Lakeshore Hardwoods | Pulaski | New York | |
| Lakewood Products, Inc. | Williamstown | New York | Sawmill |
| Lakewood Tops | Jamestown | New York | |
| LANPHEAR LUMBER COMPANY | EVANS MILLS | New York | Sawmill |
| LARIMER & NORTON, INC. | ELLICOTTVILLE | New York | Sawmill |
| LARIMER & NORTON, INC. | HANCOCK | New York | Sawmill |
| LAROE SAWMILL | SUGAR LOAF | New York | Sawmill |
| Laroe Sawmill Corp. | Sugar Loaf | New York | Sawmill |
| Laskey Lumber | Ballston Spa | New York | Sawmill |
| LAUNT FARMS | LIVONIA | New York | Sawmill |
| Lawless Container Corp. | Leroy | New York | |
| LCD Associates, Inc. | Rochester | New York | |
| LEE HOPKINS LUMBER | MORAVIA | New York | Sawmill |
| Lee Hopkins Lumber | Moravia | New York | Sawmill |
| LEO CARTIER | FORT COVINGTON | New York | Sawmill |
| Leo's Woodworking, Inc. | Deer Park | New York | |
| LEVI MILLER | CONEWANGO VALLEY | New York | Sawmill |
| Lincoln Logs, Ltd. | Chestertown | New York | |
| Lindley Woodworks, Inc. | Lindley | New York | |
| Lochner's Spindles & Stairs | Avon | New York | |
| Lockheed Martin System Integration | Owego | New York | Institutional Wood Energy User |
| Locust Lumber Co. | Newfield | New York | |
| LOEFFLER LUMBER | GREENFIELD | New York | Sawmill |
| Lohr Lumber Co., Inc. | Fremont Center | New York | |
| Lok-N-Logs | Sherburne | New York | Sawmill |
| Lok-N-Logs, Inc. | Sherburne | New York | |
| Long Lumber & Supply Corp. | Slingerlands | New York | |
| Lonowood Art Company | West Albion | New York | |
| LORD & WINN LUMBER | BERNHARDS BAY | New York | Sawmill |
| LOUIS MASON MILL | CONEWANGO VALLEY | New York | Sawmill |
| LSW Industries, Inc. | Clyde | New York | |
| Lucas Craft | Bergen | New York | |
| LUCIEN GOODREAU | WINTHROP | New York | Sawmill |
| LUTA'S SAWMILL | BRADFORD | New York | Sawmill |
| Lygone Woodworking, Ltd. | Bronx | New York | |
| LYON WOOD PRODUCTS, INC. | SHERMAN | New York | Sawmill |
| Lyon Wood Products, Inc. | Sherman | New York | Sawmill |
| LYONS FALLS PULP & PAPER, INC. | LYONS FALLS | New York | Wood-based manufacturer |
| Lyonsdale Biomass LLC | Lyons Falls | New York | Independent electricity producer |
| Lyonsdale Biomass LLC | Lyons Falls | New York | Wood-based manufacturer |
| LYONSDALE BIOMASS LLC | LYONSDALE | New York | |
| LYONSDALE BIOMASS LLC | LYONSDALE | New York | |
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