- Cabins Cottages & Chalet Rental, Gualala
- Cable TV Companies & Services, Gualala
- Campgrounds, Gualala
- Canoes & Kayaks, Gualala - Equipment, Gear, PFD, Paddles & Accessories
- Carpet & Rug Cleaners Water Extraction & Restoration, Gualala
- Carpet Rug & Upholstery Cleaners, Gualala
- Casual Dining Restaurants, Gualala
- Caterers Food Services, Gualala
- Chambers Of Commerce, Gualala
- Chiropractor, Gualala
- Cigar, Cigarette & Tobacco Store & Supplies, Gualala
- City & County Administrative Agencies, Gualala
- City & County Government, Gualala
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- Cleaning & Maintenance Services, Gualala
- Clinics, Gualala
- Clothing Stores, Gualala - Clothes & Accessories
- Coffee, Espresso & Tea House Restaurants, Gualala
- Commercial Printing Manufacturers, Gualala
- Communications Services, Gualala
- Community Services, Gualala
- Concrete, Gualala - Cement & Concrete Products, Suppliers, Companies
- Concrete & Cement, Gualala
- Concrete Product Manufacturers, Gualala
- Construction, Gualala
- Consultants & Services, Gualala
- Copying & Duplicating Services, Gualala
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