- Lawn & Garden Chemicals, Insecticides & Fertilizers, Guthrie Center
- Lawyers & Attorneys, Guthrie Center
- Legal Professionals, Guthrie Center
- Libraries, Guthrie Center
- Life Insurance, Guthrie Center
- Lime & Limestone, Guthrie Center
- Liquor Stores, Guthrie Center
- Livestock, Guthrie Center
- Livestock Auctions, Guthrie Center
- Livestock Auctions, Guthrie Center
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- Livestock Dealers, Guthrie Center
- Livestock Feeding Service, Guthrie Center
- Loans Personal, Guthrie Center
- Local & Short Haul Trucking Companies, Guthrie Center
- Lodging, Guthrie Center
- Log Homes - Log Cabins Builders, Guthrie Center - Building Contractors
- Long Haul Trucking Companies, Guthrie Center
- Lumber & Lumber Products, Guthrie Center
- Lumber & Lumber Products, Guthrie Center
- Lutheran Church, Guthrie Center
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