- Laboratories Dental, Rochester
- Laboratories Medical, Rochester
- Lamp Shades, Rochester
- Lamps & Lamp Shades Retail, Rochester - Desk, Table & Floor Lamps
- Land Surveyor, Rochester - Land Surveying Services
- Landscape Contractors & Designers, Rochester
- Landscape Lighting, Rochester
- Landscaping, Rochester
- Landscaping Materials & Supplies, Rochester
- Late Night Restaurants, Rochester
- Law School, Rochester
- Lawn & Garden Equipment & Supplies, Rochester
- Lawn & Garden Services, Rochester
- Lawn & Garden Sprinkler Systems, Rochester
- Lawn Maintenance Services, Rochester
- Lawyers & Attorneys, Rochester
- Leather Goods Cleaners & Dyers, Rochester
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- Legal & Tax Services, Rochester
- Legal Professionals, Rochester
- Licensed Counselors, Rochester
- Life Insurance, Rochester
- Lighting Fixtures & Equipment, Rochester
- Lighting Fixtures Repair, Maintenance & Installation, Rochester
- Lingerie & Underwear for Women, Rochester - Bras, Panties, Bustiers, Corsets & More
- Liquid Filters, Rochester
- Liquor Stores, Rochester
- Livestock, Rochester
- Living Word Church, Rochester
- Locksmiths, Rochester - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Rochester
- Logistics Freight, Rochester
- Lumber & Lumber Products, Rochester
- Lumber & Lumber Products, Rochester
- Lutheran Church, Rochester
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