- Laboratories Medical, Odessa
- Landscape Contractors & Designers, Odessa
- Landscaping, Odessa
- Laundry Self Service, Odessa
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Odessa
- Lawn & Garden Services, Odessa
- Lawn Maintenance Services, Odessa
- Lawyers & Attorneys, Odessa
- Legal Professionals, Odessa
- Libraries, Odessa
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- Liquor Stores, Odessa
- Livestock, Odessa
- Loans Personal, Odessa
- Locks, Odessa
- Locksmiths, Odessa - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Odessa
- Lodging, Odessa
- Long Haul Trucking Companies, Odessa
- Lp Gas Equipment & Supplies, Odessa
- Lumber Brokers, Odessa
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