- Labor Organizations, Cobourg
- Labor Unions, Cobourg
- Laboratories Dental, Cobourg
- Laboratories Medical, Cobourg
- Land Surveyor, Cobourg - Land Surveying Services
- Landscape Contractors & Designers, Cobourg
- Landscaping, Cobourg
- Landscaping Materials & Supplies, Cobourg
- Laundromats & Dry-Cleaning, Coin-Operated, Cobourg
- Lawn & Garden Equipment & Supplies, Cobourg
- Lawn & Garden Services, Cobourg
- Lawn & Garden Sprinkler Systems, Cobourg
- Lawn Maintenance Services, Cobourg
- Lawn Mowers & Power Equipment, Cobourg
- Lawyers & Attorneys, Cobourg
- Legal & Tax Services, Cobourg
- Legal Professionals, Cobourg
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- Libraries, Cobourg
- Life Insurance, Cobourg
- Lighting Fixtures & Equipment, Cobourg
- Limousine Service, Cobourg
- Liquor & Beer Manufacturers, Cobourg
- Liquor Stores, Cobourg
- Live Theaters, Cobourg
- Loans Personal, Cobourg
- Locks, Cobourg
- Locksmiths, Cobourg - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Cobourg
- Lodging, Cobourg
- Log Homes - Log Cabins Builders, Cobourg - Building Contractors
- Long Haul Trucking Companies, Cobourg
- Lumber & Wood Products Manufacturers, Cobourg
- Lumber Companies, Cobourg - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Cobourg
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