- Land Surveyor, Sandwich - Land Surveying Services
- Landscape Contractors & Designers, Sandwich
- Landscaping, Sandwich
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Sandwich
- Lawn & Garden Services, Sandwich
- Lawn Maintenance Services, Sandwich
- Lawyers & Attorneys, Sandwich
- Legal Professionals, Sandwich
- Libraries, Sandwich
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- Limousine Service, Sandwich
- Liquor Stores, Sandwich
- Live Theaters, Sandwich
- Loans Personal, Sandwich
- Locksmiths, Sandwich - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Sandwich
- Long Haul Trucking Companies, Sandwich
- Lutheran Church, Sandwich
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