- Lawn & Garden Chemicals, Insecticides & Fertilizers, Eaton
- Lawn Mower Repair & Blade Sharpening Service, Eaton
- Lawyers & Attorneys, Eaton
- Legal Professionals, Eaton
- Libraries, Eaton
- Life Insurance, Eaton
- Liquor & Beer Manufacturers, Eaton
- Liquor Stores, Eaton
- Livestock, Eaton
- Livestock Dealers, Eaton
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- Livestock Equipment & Supplies, Eaton
- Livestock Feeding Service, Eaton
- Livestock Trailers, Eaton
- Loans Personal, Eaton
- Lodging, Eaton
- Lodging Services, Eaton
- Long Haul Trucking Companies, Eaton
- Lumber & Lumber Products, Eaton
- Lumber & Lumber Products, Eaton
- Lutheran Church, Eaton
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