- Laboratories Medical, Estero
- Ladies Ready To Wear, Estero
- Land Companies, Estero
- Landscape Contractors & Designers, Estero
- Landscaping, Estero
- Landscaping Materials & Supplies, Estero
- Lawn & Garden Equipment & Supplies, Estero
- Lawn & Garden Services, Estero
- Lawn Maintenance Services, Estero
- Lawyers & Attorneys, Estero
- Leather Goods Cleaners & Dyers, Estero
- Legal & Tax Services, Estero
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- Legal Clinics, Estero
- Legal Professionals, Estero
- Life Insurance, Estero
- Lighting Fixtures & Equipment, Estero
- Linen Supply Services, Estero
- Linens, Estero
- Lingerie & Underwear for Women, Estero - Bras, Panties, Bustiers, Corsets & More
- Liquor Stores, Estero
- Local & Short Haul Trucking Companies, Estero
- Lodging, Estero
- Long Haul Trucking Companies, Estero
- Luggage & Accessories , Estero
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