- Labor Organizations, Gallipolis
- Labor Unions, Gallipolis
- Laboratories Dental, Gallipolis
- Laboratories Medical, Gallipolis
- Land Surveyor, Gallipolis - Land Surveying Services
- Landscape Contractors & Designers, Gallipolis
- Landscaping, Gallipolis
- Late Night Restaurants, Gallipolis
- Lawn & Garden Equipment & Supplies, Gallipolis
- Lawn Mowers & Power Equipment, Gallipolis
- Lawyers & Attorneys, Gallipolis
- Legal Professionals, Gallipolis
- Libraries, Gallipolis
- Lime & Limestone, Gallipolis
- Liquor Stores, Gallipolis
- Live Theaters, Gallipolis
- Livestock, Gallipolis
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- Livestock Auctions, Gallipolis
- Livestock Auctions, Gallipolis
- Loans Check Cashing, Gallipolis
- Loans Personal, Gallipolis
- Loans Title Services, Gallipolis
- Local & Short Haul Trucking Companies, Gallipolis
- Locks, Gallipolis
- Locksmiths, Gallipolis - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Gallipolis
- Lodging, Gallipolis
- Long Haul Trucking Companies, Gallipolis
- Lp Gas Equipment & Supplies, Gallipolis
- Lubricating Oils , Gallipolis - Motor Oil
- Lumber & Lumber Products, Gallipolis
- Lumber & Lumber Products, Gallipolis
- Lutheran Church, Gallipolis
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