- Land Planning Services, Cornelia
- Land Surveyor, Cornelia - Land Surveying Services
- Landscape Contractors & Designers, Cornelia
- Landscaping, Cornelia
- Late Night Restaurants, Cornelia
- Laundry Self Service, Cornelia
- Lawn & Garden Equipment & Supplies, Cornelia
- Lawn & Garden Services, Cornelia
- Lawn & Garden Sprinkler Systems, Cornelia
- Lawn Maintenance Services, Cornelia
- Lawn Mowers & Power Equipment, Cornelia
- Lawyers & Attorneys, Cornelia
- Legal & Tax Services, Cornelia
- Legal Professionals, Cornelia
- Libraries, Cornelia
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- Life Insurance, Cornelia
- Limousine Service, Cornelia
- Livestock, Cornelia
- Livestock Dealers, Cornelia
- Loans Personal, Cornelia
- Locks, Cornelia
- Locksmiths, Cornelia - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Cornelia
- Locomotives Manufacturers, Cornelia
- Lodging, Cornelia
- Lodging Services, Cornelia
- Log Homes - Log Cabins Builders, Cornelia - Building Contractors
- Long Haul Trucking Companies, Cornelia
- Lumber & Lumber Products, Cornelia
- Lumber & Lumber Products, Cornelia
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