- L. B. F. Association Ledger, 1854/18621
- L. C. Watts Receipt Book, 1887/19091
- L. S. Rhodes & Sons Papers, 1886/19231
- Langdon T. Hankins Daybook and Ledger, 1921/19301
- Lantz Store, Blacksville, Monongalia County, Account Ledger, 1861/18661
- Lassiter Papers, 1861/19281
- Ledger (Wilmington, N.C.), 1878/18801
- Ledger of Unknown Merchant, 1792/18011
- Ledger, 1853/18541
- Lemuel and Samuel Bailey Correspondence, 1863/19031
- Leonard Henley, Jr. Account Book, 1872/18731
- Lewis County Archives, 1775/19331
- Lewis Francisco Diary, 1841/18651
- Lexington Milling Co. Ledger, 1840/18461
- Lexington Newsletter and Western Virginia Telegraph Subscription Book, 1818/18251