James H. Laughlin was an Irish-American banker and capitalist, a pioneer of the iron and steel industry in Pittsburgh, Pennsylvania.

The Jones and Laughlin Steel Corporation, also known as J&L Steel or simply as J&L, was an American steel and iron manufacturer that operated from 1852 until 1968. Beginning as the American Iron Company, founded in 1852 by Bernard Lauth and Benjamin Franklin Jones, a few miles south of Pittsburgh along the Monongahela River. Lauth's interest was bought in 1854 by James Laughlin. The first firm to bear the name of Jones and Laughlin was organized in 1861, and headquartered at Third & Ross in downtown Pittsburgh.