- Land Companies, Elberton
- Land Surveyor, Elberton - Land Surveying Services
- Landscape Lighting, Elberton
- Landscaping Materials & Supplies, Elberton
- Lawn & Garden Equipment & Supplies, Elberton
- Lawn & Garden Services, Elberton
- Lawn Maintenance Services, Elberton
- Lawyers & Attorneys, Elberton
- Legal Professionals, Elberton
- Life Insurance, Elberton
- Liquor Stores, Elberton
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- Litigation / Trial Attorneys & Lawyers, Elberton
- Loans Personal, Elberton
- Locks, Elberton
- Locksmiths, Elberton - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Elberton
- Lodging, Elberton
- Lodging Services, Elberton
- Long Haul Trucking Companies, Elberton
- Lumber & Lumber Products, Elberton
- Lumber & Lumber Products, Elberton
- Lumber Brokers, Elberton
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