- Labor & Employment Consultants, Sudbury
- Laboratories Dental, Sudbury
- Laboratories Medical, Sudbury
- Landscape Contractors & Designers, Sudbury
- Landscaping, Sudbury
- Landscaping Materials & Supplies, Sudbury
- Late Night Restaurants, Sudbury
- Laundry & Dry Cleaning Equipment & Supplies, Sudbury - Cleaners & Dryers Sales, Repair, Service & Leasing
- Lawn & Garden Equipment & Supplies, Sudbury
- Lawn & Garden Services, Sudbury
- Lawn Maintenance Services, Sudbury
- Lawn Mowers & Power Equipment, Sudbury
- Lawyers & Attorneys, Sudbury
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- Legal & Tax Services, Sudbury
- Legal Professionals, Sudbury
- Limousine Service, Sudbury
- Liquor Stores, Sudbury
- Live Theaters, Sudbury
- Loans Personal, Sudbury
- Locks, Sudbury
- Locksmiths, Sudbury - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sudbury
- Lodging, Sudbury
- Luggage & Accessories , Sudbury
- Lumber & Lumber Products, Sudbury
- Lutheran Church, Sudbury
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