| 151 | Lake Of The Torches Resort Casino | Lac du Flambeau | WI | 54538 | 715-588-9200 |
| 152 | Lake Owen Resort | Cable | WI | 54821 | 715-798-3603 |
| 153 | Lakeshore Lodge | Phillips | WI | 54555 | 715-339-3918 |
| 154 | Lakeshore Resort | Chetek | WI | 54728 | 715-859-2916 |
| 155 | Lakeside Lodge | Holcombe | WI | 54745 | 715-595-4363 |
| 156 | Lakeside Resort | Hayward | WI | 54843 | 715-634-2215 |
| 157 | Lakeview Resort | Chetek | WI | 54728 | 715-924-3265 |
| 158 | Lakeview Resort & Motel | Rib Lake | WI | 54470 | 715-427-3344 |
| 159 | Lakeview Resort & Vacation Rentals | Hayward | WI | 54843 | 715-634-4555 |
| 160 | Lakewoods Resort & Golf | Cable | WI | 54821 | 715-794-2561 |
| 161 | Larrys South Shore Resort | Holcombe | WI | 54745 | 715-595-6260 |
| 162 | Lazy Acres Resort | Chetek | WI | 54728 | 715-924-3165 |
| 163 | Lco Casino Lodge & Convention Center | Hayward | WI | 54843 | 800-526-2274 |
| 164 | Lco Herman's Landing Resort | Hayward | WI | 54843 | 715-462-3626 |
| 165 | Lew's Landing | Butternut | WI | 54514 | 715-769-3336 |
| 166 | Lincolnwood Resort | Birchwood | WI | 54817 | 715-354-3533 |
| 167 | Lk's Sunny Bay Resort | Chetek | WI | 54728 | 715-924-4797 |
| 168 | Log Cabin Hollow Resort | Webster | WI | 54893 | 715-866-8255 |
| 169 | Log Cabin Resort & Campground | Trego | WI | 54888 | 715-635-2959 |
| 170 | Long John's Resort | Phillips | WI | 54555 | 715-332-5576 |
| 171 | Loon Bay Resort | Phillips | WI | 54555 | 715-339-4638 |
| 172 | Loon Lake Camping | New Auburn | WI | 54757 | 715-967-2148 |
| 173 | Loon's Nest | Hayward | WI | 54843 | 715-462-9784 |
| 174 | Loons Lair | Hayward | WI | 54843 | 715-634-8056 |
| 175 | Lost Land Lake Lodge | Hayward | WI | 54843 | 715-462-3218 |
| 176 | Louie's Landing On Moose Lake | Hayward | WI | 54843 | 715-462-3300 |
| 177 | Luedtke Echo Bay Resort | Birchwood | WI | 54817 | 715-354-9407 |
| 178 | Lured In Lodge And Campground | Chetek | WI | 54728 | 715-353-2725 |
| 179 | Ma & Pa's Resort | Spooner | WI | 54801 | 715-635-8578 |
| 180 | Mallard Lake Resort & Cmpgrnds | Webster | WI | 54893 | 715-866-7576 |
| 181 | Mallard Resort | Chippewa Falls | WI | 54729 | 715-288-6511 |
| 182 | Mallards Landing | Hayward | WI | 54843 | 715-634-0910 |
| 183 | Maple Terrace Resort | Birchwood | WI | 54817 | 715-354-3842 |
| 184 | Marawaraden Resort | Sarona | WI | 54870 | 715-354-3855 |
| 185 | Marvin M Schwan Retreat | Trego | WI | 54888 | 715-466-6300 |
| 186 | Max's Resort | New Auburn | WI | 54757 | 715-967-2552 |
| 187 | Meo's Golden View | Hayward | WI | 54843 | 888-831-1645 |
| 188 | Mikana Motel & Resort | Birchwood | WI | 54817 | 715-234-3008 |
| 189 | Mike & Sandy Tall Pines Resort | Hayward | WI | 54843 | 715-634-4567 |
| 190 | Miller Dam Resort | Gilman | WI | 54433 | 715-447-8274 |
| 191 | Mittlestadt's Sportsman's Lodge | Hayward | WI | 54843 | 715-462-3742 |
| 192 | Mogasheen Resort | Cable | WI | 54821 | 715-794-2113 |
| 193 | Moonahanis Resort | Hayward | WI | 54843 | 715-462-3277 |
| 194 | Moonlight Bay | Spooner | WI | 54801 | 715-635-2666 |
| 195 | Moose Jaw Lodge & Resort | Park Falls | WI | 54552 | 715-762-3028 |
| 196 | Moose Lake Resort | Hayward | WI | 54843 | 715-462-3706 |
| 197 | Morning Sun Resort | Chetek | WI | 54728 | 715-924-3157 |
| 198 | Morningside Resorts | Chetek | WI | 54728 | 715-924-3154 |
| 199 | Mortenson's Resort & Sport | Cable | WI | 54821 | 715-794-2273 |
| 200 | Murmuring Pines Resort | Chetek | WI | 54728 | 715-859-2813 |
