- Labor Organizations, Sandwich
- Laboratories Medical, Sandwich
- Lakes & Ponds Construction Maintenance Restoration & Control, Sandwich
- Land Planning Services, Sandwich
- Land Surveyor, Sandwich - Land Surveying Services
- Landscape Contractors & Designers, Sandwich
- Landscape Garden Equipment, Sandwich
- Landscape Garden Services, Sandwich
- Landscaping, Sandwich
- Landscaping Materials & Supplies, Sandwich
- Laser Printers, Sandwich - Office Supplies
- Late Night Restaurants, Sandwich
- Laundry Self Service, Sandwich
- Lawn & Garden Equipment & Supplies, Sandwich
- Lawn & Garden Services, Sandwich
- Lawn & Garden Sprinkler Systems, Sandwich
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- Lawn & Garden Supplies & Equipment, Sandwich
- Lawn Furnishings, Sandwich
- Lawn Maintenance Services, Sandwich
- Lawyers & Attorneys, Sandwich
- Legal Professionals, Sandwich
- Life Insurance, Sandwich
- Lighting Fixtures & Equipment, Sandwich
- Limousine Service, Sandwich
- Liquor Stores, Sandwich
- Locks, Sandwich
- Locksmiths, Sandwich - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sandwich
- Lodging, Sandwich
- Lodging Services, Sandwich
- Long Haul Trucking Companies, Sandwich
- Lumber & Lumber Products, Sandwich
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