- Laboratories Medical, Santee
- Ladies Ready To Wear, Santee
- Lakes & Ponds Construction Maintenance Restoration & Control, Santee
- Landscape Contractors & Designers, Santee
- Landscape Garden Equipment, Santee
- Landscape Garden Services, Santee
- Landscaping, Santee
- Landscaping Materials & Supplies, Santee
- Late Night Restaurants, Santee
- Laundry Self Service, Santee
- Lawn & Garden Equipment & Supplies, Santee
- Lawn & Garden Services, Santee
- Lawn & Garden Sprinkler Systems, Santee
- Lawn Furnishings, Santee
- Lawn Maintenance Services, Santee
- Lawyers & Attorneys, Santee
- Leather Goods, Santee
- Leather Tanning & Finishing Manufacturers, Santee
- Legal & Tax Services, Santee
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- Legal Professionals, Santee
- Legislative Bodies, Santee
- Life Insurance, Santee
- Linens, Santee
- Lingerie & Underwear for Women, Santee - Bras, Panties, Bustiers, Corsets & More
- Liquor Stores, Santee
- Livestock, Santee
- Loans Personal, Santee
- Local & Short Haul Trucking Companies, Santee
- Locks, Santee
- Locksmith Referral Service, Santee
- Locksmiths, Santee - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Santee
- Lodging, Santee
- Long Haul Trucking Companies, Santee
- Lottery Game Retailers, Santee
- Lumber & Lumber Products, Santee
- Lumber & Lumber Products, Santee
- Lutheran Church, Santee
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