Bedrift L - Sauda
- Legevaktsentralen
- Lund
- Ljung AS
- Lopeca AS
- Lyng & Co AS
- Lund Landbruk
- Lanza Sauda AS
- Lonegården Boligsameie
- Lofthus Maskin AS
- Ljostveit Holding AS
- Lonegården Boligsameie
- LHL Sauda
- Line Birkeland Stålesen
- Lofthus Karl Gustav
- Lege Ginnerup Jørgensen
- Lege Lasse G. Nielsen
- Livsglede for Eldre Sauda
- Livets Meny Dahl-Olsen
- Lilleskog Julie Mari Stein
- Livsglede for Eldre Sauda