| Name | Phone | Category |
| La Perla Tapatia | 503-364-7777 | Restaurants |
| La Rouge - A Resale Boutique L.L.C. | 503-362-5532 | Clothes - Women - Retail |
| Lafky & Lafky | 503-585-2450 | Attorneys |
| Lamar Advertising Company | 503-362-4398 | Advertising - Outdoor |
| Lancaster Beverage & Tobacco | 503-581-5654 | Liquor Stores |
| Lancaster Mall | 503-585-1338 | Department, Discount, Outlet Stores & Malls |
| Landmark Awards & Engraving | 503-589-1107 | Engraving |
| Landmark Pacific, Inc. | 503-743-3256 | Contractors - General |
| Larry Epping, Developer | 503-588-1902 | Real Estate Developers |
| Ray & Keeta Lauderdale | 503-551-3363 (Keeta) | Individuals |
| Law Enforcement for Youth | 503-363-5437 | Associations |
| Law Office of Eden Rose Brown | 503-581-1800 | Attorneys |
| Law Office of Ryan W. Collier | 503-485-7224 | Attorneys |
| Law Offices of J. Spencer Taylor | 503-399-9299 | Attorneys |
| Lawyers Title Insurance Corporation | 503-361-1211 | Title Companies |
| Layton Manufacturing | 503-585-4888 | Manufacturers |
| Lazerquick | 503-463-7211 | Printers |
| LCG Pence Construction, LLC | 503-399-7223 | Contractors - General |
| Le Shoe Boutique | 503-364-6002 | Clothes - Women - Retail |
| Le Tip of Salem | 503-361-2529 | Networking Groups |
| LeDoux's Auto Service | 503-399-9496 | Auto Repair & Service |
| The Legacy Group, Ltd. | 503-581-6020 | Financial Planning Consultants |
| Legislative Advocates, Inc. | 503-581-2845 | Lobbyists |
| Leif's Auto Collision Centers | 503-779-1776 | Auto Repair & Service |
| Les Schwab Tire Center - Lancaster | 503-363-9214 | Tire Dealers |
| Les Schwab Tire Center- Mission St | 503-585-6422 | Auto Repair & Service |
| Les Schwab Tire Center- River Rd | 503-585-7551 | Auto Repair & Service |
| Les Schwab Tire Center- South Salem | 503-585-7545 | Auto Repair & Service |
| Les Schwab Tire Center- West Salem | 503-363-2261 | Auto Repair & Service |
| Letip of Salem Professionals | 503-399-0287 | Networking Groups |
| Liberty House | 503-540-0288 | Social Service Organizations |
| Liberty Mortgage, Inc. | 503-363-9896 | Real Estate Loans & Contracts |
| Liberty Systems | 503-363-7361 | Web Site Developers |
| Life Directions | 503-581-0832 | Social Service Organizations |
| Lifesource Natural Foods | 503-361-7973 | Health & Diet Food Products - Retail |
| Light Benders | 503-588-0704 | Skylights |
| Lights in the Attic Creative Media | 503-990-8669 | Video Production Services |
| Linfield College Adult Degree Program | 503-399-5121 | Schools - Academic - Colleges & Universities |
| Live Lean Coaching | 503-949-5345 | Health, Fitness & Nutrition Consultants |
| Lovegrove Collision Centre | 503-362-9375 | Auto Body Repair & Paint |
| Lowe's Home Improvement Warehouse of Keizer | 503-304-3010 | Home Improvement & Remodeling |
| LS Networks | 503-294-5300 | Telecommunication Companies |
| Lulay's Car Connection, Inc. | 503-363-3426 | Auto Dealers - New Cars |
| Lullu's tutto cucina | 503-364-7900 | Cooking Utensils |
| Lydon Homes Inc. | 503-390-1559 | Contractors - General |