- Laboratories Dental, Athens
- Laboratories Medical, Athens
- Land Surveyor, Athens - Land Surveying Services
- Landscape Contractors & Designers, Athens
- Landscape Garden Services, Athens
- Landscape Gardeners, Athens
- Landscape Lighting, Athens
- Landscaping, Athens
- Landscaping Materials & Supplies, Athens
- Late Night Restaurants, Athens
- Lawn & Garden Equipment & Supplies, Athens
- Lawn & Garden Services, Athens
- Lawn Maintenance Services, Athens
- Lawn Mower Repair & Blade Sharpening Service, Athens
- Lawn Mowers & Power Equipment, Athens
- Lawyers & Attorneys, Athens
- Legal & Tax Services, Athens
- Legal Professionals, Athens
- Libraries, Athens
- Licensed Counselors, Athens
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- Life Insurance, Athens
- Lighting Fixtures & Equipment, Athens
- Livestock, Athens
- Livestock Auctions, Athens
- Livestock Auctions, Athens
- Loans Agricultural, Athens
- Loans Check Cashing, Athens
- Loans Personal, Athens
- Loans Title Services, Athens
- Local & Short Haul Trucking Companies, Athens
- Lodging, Athens
- Lodging Services, Athens
- Log Homes - Log Cabins Builders, Athens - Building Contractors
- Long Haul Trucking Companies, Athens
- Lp Gas Equipment & Supplies, Athens
- Lumber & Lumber Products, Athens
- Lumber & Lumber Products, Athens
- Lumber Brokers, Athens
- Lutheran Church, Athens
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