- Labor And Employment Relations Attorneys & Lawyers, Effingham
- Labor And Employment Relations Lawyers & Attorneys, Effingham
- Laboratories Medical, Effingham
- Land Surveyor, Effingham - Land Surveying Services
- Landscape Contractors & Designers, Effingham
- Landscaping, Effingham
- Landscaping Materials & Supplies, Effingham
- Late Night Restaurants, Effingham
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Effingham
- Lawn & Garden Equipment & Supplies, Effingham
- Lawn & Garden Services, Effingham
- Lawn Maintenance Services, Effingham
- Lawn Mowers & Power Equipment, Effingham
- Lawyers & Attorneys, Effingham
- Legal Professionals, Effingham
- Libraries, Effingham
- Life Insurance, Effingham
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- Lighting Fixtures & Equipment, Effingham
- Limousine Service, Effingham
- Lincoln Mercury Dealers, Effingham
- Liquor Stores, Effingham
- Litigation / Trial Attorneys & Lawyers, Effingham
- Livestock, Effingham
- Livestock Feeding Service, Effingham
- Loans Check Cashing, Effingham
- Loans Personal, Effingham
- Lodging, Effingham
- Lodging Services, Effingham
- Loggers, Effingham
- Logistics Freight, Effingham
- Long Haul Trucking Companies, Effingham
- Lumber & Lumber Products, Effingham
- Lumber & Lumber Products, Effingham
- Lutheran Church, Effingham
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