- Labor Organizations, Rochester
- Laboratories Medical, Rochester
- Laminated Plastic Plate & Sheet Manufacturers, Rochester
- Land Surveyor, Rochester - Land Surveying Services
- Landscape Contractors & Designers, Rochester
- Landscaping, Rochester
- Late Night Restaurants, Rochester
- Laundry Equipment Rental & Leasing, Rochester
- Laundry Self Service, Rochester
- Lawn & Garden Equipment & Supplies, Rochester
- Lawn & Garden Services, Rochester
- Lawn Maintenance Services, Rochester
- Lawn Mowers & Power Equipment, Rochester
- Lawyers & Attorneys, Rochester
- Legal & Tax Services, Rochester
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- Legal Professionals, Rochester
- Lending Services, Rochester
- Lighting Fixtures & Equipment, Rochester
- Limousine Service, Rochester
- Live Theaters, Rochester
- Livestock, Rochester
- Loading Dock Equipment, Rochester
- Loans Personal, Rochester
- Local & Short Haul Trucking Companies, Rochester
- Lodging, Rochester
- Lodging Services, Rochester
- Long Haul Trucking Companies, Rochester
- Lubricating Oils , Rochester - Motor Oil
- Lumber & Lumber Products, Rochester
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