- Labor Organizations, Sarnia
- Laboratories Dental, Sarnia
- Laboratories Medical, Sarnia
- Ladders Wholesale, Sarnia
- Lamp Shades, Sarnia
- Lamps & Lamp Shades Retail, Sarnia - Desk, Table & Floor Lamps
- Land Surveyor, Sarnia - Land Surveying Services
- Landscape Contractors & Designers, Sarnia
- Landscaping, Sarnia
- Landscaping Materials & Supplies, Sarnia
- Laser Games, Sarnia
- Laser Therapy Clinics, Sarnia
- Laundromats & Dry-Cleaning, Coin-Operated, Sarnia
- Laundry Self Service, Sarnia
- Lawn & Garden Equipment & Supplies, Sarnia
- Lawn & Garden Services, Sarnia
- Lawn & Garden Sprinkler Systems, Sarnia
- Lawn Maintenance Services, Sarnia
- Lawn Mower Repair & Blade Sharpening Service, Sarnia
- Lawn Mowers & Power Equipment, Sarnia
- Lawyers & Attorneys, Sarnia
- Leather Goods Cleaners & Dyers, Sarnia
- Leather Goods Stores & Dealers, Sarnia
- Legal & Tax Services, Sarnia
- Legal Clinics, Sarnia
- Legal Information & Referral Services, Sarnia
- Legal Professionals, Sarnia
- Lending Services, Sarnia
- Letter Signs, Sarnia
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- Libraries, Sarnia
- License & Registry Services, Sarnia
- Life Insurance, Sarnia
- Lift Trucks, Sarnia
- Lighting Fixtures & Equipment, Sarnia
- Limousine Service, Sarnia
- Linen Supply Services, Sarnia
- Lingerie & Underwear for Women, Sarnia - Bras, Panties, Bustiers, Corsets & More
- Liquid Waste Removal, Sarnia
- Liquor & Beer Manufacturers, Sarnia
- Liquor Stores, Sarnia
- Live Theaters, Sarnia
- Livestock, Sarnia
- Loading Dock Equipment, Sarnia
- Loans Personal, Sarnia
- Local & Short Haul Trucking Companies, Sarnia
- Locks, Sarnia
- Locksmiths, Sarnia - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sarnia
- Lodging, Sarnia
- Long Haul Trucking Companies, Sarnia
- Lp Gas Equipment & Supplies, Sarnia
- Lubricating Oils , Sarnia - Motor Oil
- Luggage & Accessories , Sarnia
- Lumber & Lumber Products, Sarnia
- Lumber & Lumber Products, Sarnia
- Lumber Companies, Sarnia - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Sarnia
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