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USG organized L&W Supply in 1971. At the construction job site A&W can supply the root beer, while L&W can deliver the gypsum wallboard and other building materials. L&W Supply distributes more than 40,000 building products made by its parent company, USG, and other manufacturers through nearly 200 locations in about 35 states. Besides wallboard (which accounts for about 30% of sales), L&W Supply's products include ceilings, insulation, joint treatment and texture products, metal framing, and roofing supplies. It also offers such services as delivery of less-than-truckload quantities, stocking, and lending. The company's customers are primarily builders and contractors.

Lansing Building Products was founded in 1955 by Ted Lansing, J.C. Griffith, and J.C. McLane. Film icon Woody Allen can keep Interiors; just leave the exteriors to Lansing. Lansing Building Products provides contractors located mostly in the Southeastern US with exterior building products, including decking, doors, gutters, roofing, siding, skylights, tools and equipment, vinyl railing, windows, and other building materials. It serves its contractor clients through some 65 locations in about 25 states plus Washington DC. Besides products, the company offers marketing services, Web site development and hosting, and complimentary safety consultations.

Lawrence Robert McCoy incorporated the company in 1922. Today, it is employee-owned. If only his name was Robert Lawrence, the company could have called itself the "RL McCoy". Lawrence R. McCoy & Co. (LR McCoy) is a wholesale distributor of lumber products, fencing materials, landscaping supplies, and wood flooring to contractors, home centers, retail outlets, and industrial clients in the Northeastern US and Canada. Customers can access accounts online through the My LR McCoy service. The Davenport Peters Company division of the company wholesales lumber.

Lehman Hardware & Appliances has all you need to live life unplugged. The company sells appliances and other items, such as toys and tools, which require little or no electricity. It has long served the Amish at its store in Kidron, Ohio, but the company also fills orders through a toll-free number and its Web site, and sells many Amish-made items. Lehman Hardware's traditional products include grain mills, oil lamps, treadle sewing machines, wagons, wood ovens, and weathervanes. It also sells equipment to harness solar energy as well as efficient electric appliances. National anxiety about terrorism has benefited Lehman Hardware's sales. Owner and retired president Jay Lehman founded Lehman Hardware and Appliances, Inc. in 1955.

Founded in 1963, Leslie's is majority owned by affiliates of Leonard Green & Partners. Leslie's Poolmart is the big fish of pool product retailers. The company sells pool and spa chemicals, cleaning and testing equipment, pumps, covers, and recreational items through some 620 stores in some 35 states, mostly in Arizona, California, Florida, Georgia, and Texas. The company also sells its products through catalogs and its website. Leslie's makes chlorine tablets and repackages other chemicals to be sold under the Leslie name as well. Pool chemicals, major equipment, and parts account for a majority of the company's sales.

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