- Labor & Employment Consultants, Westborough
- Laboratories Medical, Westborough
- Laminating Machine, Supplies & Equipment, Westborough
- Lamp Shades, Westborough
- Lamps & Lamp Shades Retail, Westborough - Desk, Table & Floor Lamps
- Land Surveyor, Westborough - Land Surveying Services
- Landscape Contractors & Designers, Westborough
- Landscape Design & Installation, Westborough
- Landscaping, Westborough
- Landscaping Materials & Supplies, Westborough
- Lawn & Garden Equipment & Supplies, Westborough
- Lawn & Garden Services, Westborough
- Lawn & Garden Supplies & Equipment, Westborough
- Lawn Maintenance Services, Westborough
- Lawn Mower Repair & Blade Sharpening Service, Westborough
- Lawyers & Attorneys, Westborough
- Legal & Tax Services, Westborough
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- Legal Information & Referral Services, Westborough
- Legal Professionals, Westborough
- Life Insurance, Westborough
- Lighting Consultants & Designers, Westborough
- Linings Retail, Westborough
- Liquor Stores, Westborough
- Loans Personal, Westborough
- Locks, Westborough
- Locksmiths, Westborough - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Westborough
- Lodging, Westborough
- Lodging Services, Westborough
- Long Haul Trucking Companies, Westborough
- Lubricating Oils , Westborough - Motor Oil
- Lumber Companies, Westborough - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Westborough
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