Lives listing by occupation: merchant
- Jones, Captain William (flourished 1695), English merchant
- Kaltessen, Michael (born 1729–died 1807), American merchant, politician
- Kelso, James (flourished 1789), American merchant, tax-official
- King, Miles (born 1747–died 1814), American merchant, politician
- Kirkby, Christopher (flourished 1668–1696), English merchant, alchemist
- Laclaverie, Antoine (flourished c. 1766), French sea captain, merchant
- Langdon, John (born 1741–died 1819), American merchant, politician
- Langdon, Woodbury (born 1739–died 1805), American merchant, judge
- Laurens, Henry (born 1724–died 1792), American merchant, plantation-owner, politician, president
- Lavary, Monsieur (flourished 1784–1794), French merchant
- Lee, Nicholas (died 1678), Irish merchant
- Leeuwenhoek, Anton van (born 1632–died 1723), Dutch merchant, biologist, microscopist, academician
- Leffingwell, Christopher (born 1734–died 1810), American merchant, manufacturer, tax-official
- Le Sage, Pierre (flourished 1685), French merchant
- Leslie, Alexander (flourished c. 1767), Scottish merchant
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