- Laboratory Equipment Repair & Service, Atwater
- Landscape Garden Services, Atwater
- Landscaping, Atwater
- Landscaping Materials & Supplies, Atwater
- Laser Equipment Repair & Service, Atwater
- Late Night Restaurants, Atwater
- Laundromats & Dry-Cleaning, Coin-Operated, Atwater
- Lawn & Garden Decor & Ornaments, Atwater
- Lawn & Garden Equipment & Supplies, Atwater
- Lawn & Garden Services, Atwater
- Lawn Maintenance Services, Atwater
- Lawn Mowers & Power Equipment, Atwater
- Lawyers & Attorneys, Atwater
- Legal & Tax Services, Atwater
- Legal Professionals, Atwater
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- Life Insurance, Atwater
- Liquor Stores, Atwater
- Livestock Trailers, Atwater
- Loans Check Cashing, Atwater
- Loans Personal, Atwater
- Loans Title Services, Atwater
- Local & Short Haul Trucking Companies, Atwater
- Locks, Atwater
- Locksmiths, Atwater - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Atwater
- Lodging, Atwater
- Long Haul Trucking Companies, Atwater
- Lumber & Lumber Products, Atwater
- Lumber & Lumber Products, Atwater
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