- Labeling Service, Poway
- Labor & Employment Consultants, Poway
- Labor Organizations, Poway
- Laboratories Dental, Poway
- Laboratories Medical, Poway
- Lamp Shades, Poway
- Lamps & Lamp Shades Retail, Poway - Desk, Table & Floor Lamps
- Land Surveyor, Poway - Land Surveying Services
- Landscape Contractors & Designers, Poway
- Landscape Garden Services, Poway
- Landscaping, Poway
- Landscaping Materials & Supplies, Poway
- Late Night Restaurants, Poway
- Lawn & Garden Decor & Ornaments, Poway
- Lawn & Garden Equipment & Supplies, Poway
- Lawn & Garden Services, Poway
- Lawn & Garden Sprinkler Systems, Poway
- Lawn Furnishings, Poway
- Lawn Maintenance Services, Poway
- Lawn Mower Repair & Blade Sharpening Service, Poway
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- Lawn Mowers & Power Equipment, Poway
- Lawyers & Attorneys, Poway
- Legal & Tax Services, Poway
- Legal Professionals, Poway
- Life Insurance, Poway
- Lighting Fixtures & Equipment, Poway
- Liquor & Beer Manufacturers, Poway
- Liquor Stores, Poway
- Lithograph Inks Manufacturers, Poway
- Loans Personal, Poway
- Local & Short Haul Trucking Companies, Poway
- Locks, Poway
- Locksmiths, Poway - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Poway
- Lodging, Poway
- Lodging Services, Poway
- Long Haul Trucking Companies, Poway
- Lumber & Lumber Products, Poway
- Lumber & Lumber Products, Poway
- Lutheran Church, Poway
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