- Laboratories Dental, Statesboro
- Laboratories Medical, Statesboro
- Land Companies, Statesboro
- Land Surveyor, Statesboro - Land Surveying Services
- Landscape Contractors & Designers, Statesboro
- Landscaping, Statesboro
- Landscaping Materials & Supplies, Statesboro
- Late Night Restaurants, Statesboro
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Statesboro
- Lawn & Garden Equipment & Supplies, Statesboro
- Lawn & Garden Services, Statesboro
- Lawn & Garden Sprinkler Systems, Statesboro
- Lawn Maintenance Services, Statesboro
- Lawn Mower Repair & Blade Sharpening Service, Statesboro
- Lawn Mowers & Power Equipment, Statesboro
- Lawyers & Attorneys, Statesboro
- Legal & Tax Services, Statesboro
- Legal Professionals, Statesboro
- Libraries, Statesboro
- Life Insurance, Statesboro
- Lighting Fixtures & Equipment, Statesboro
- Limousine Service, Statesboro
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- Lingerie & Underwear for Women, Statesboro - Bras, Panties, Bustiers, Corsets & More
- Liquid Filters, Statesboro
- Liquor & Beer Manufacturers, Statesboro
- Liquor Stores, Statesboro
- Livestock, Statesboro
- Loans Personal, Statesboro
- Loans Title Services, Statesboro
- Local & Short Haul Trucking Companies, Statesboro
- Locks, Statesboro
- Locksmiths, Statesboro - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Statesboro
- Lodging, Statesboro
- Lodging Services, Statesboro
- Logging Equipment & Supplies, Statesboro
- Logging Equipment & Supplies Manufacturers, Statesboro
- Long Haul Trucking Companies, Statesboro
- Lubricating Oils , Statesboro - Motor Oil
- Lumber & Lumber Products, Statesboro
- Lumber & Lumber Products, Statesboro
- Lumber & Wood Products Manufacturers, Statesboro
- Lumber Brokers, Statesboro
- Lutheran Church, Statesboro
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