- Land Surveyor, Port Elgin - Land Surveying Services
- Landscape Contractors & Designers, Port Elgin
- Landscaping, Port Elgin
- Laser Therapy Clinics, Port Elgin
- Lawn & Garden Equipment & Supplies, Port Elgin
- Lawn & Garden Services, Port Elgin
- Lawn Maintenance Services, Port Elgin
- Lawn Mowers & Power Equipment, Port Elgin
- Lawyers & Attorneys, Port Elgin
- Legal & Tax Services, Port Elgin
- Legal Professionals, Port Elgin
- Letter Signs, Port Elgin
- Libraries, Port Elgin
- License & Registry Services, Port Elgin
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- Life Insurance, Port Elgin
- Limousine Service, Port Elgin
- Lions Clubs, Port Elgin
- Liquor Stores, Port Elgin
- Live Theaters, Port Elgin
- Locks, Port Elgin
- Locksmiths, Port Elgin - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Port Elgin
- Lodging, Port Elgin
- Long Haul Trucking Companies, Port Elgin
- Lumber & Lumber Products, Port Elgin
- Lumber & Lumber Products, Port Elgin
- Lutheran Church, Port Elgin
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