- Baby Stores, South Berwick - Baby Accessories & Clothes
- Bakeries, South Berwick
- Bank Supplies & Equipment, South Berwick
- Banks, South Berwick
- Banquet Halls, South Berwick
- Baptist Churches, South Berwick
- Barbers, South Berwick
- Beauty Salons, South Berwick
- Bed & Breakfast, South Berwick
- Beverage Stores, South Berwick
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- Bible Church, South Berwick
- Bonds, South Berwick
- Breakfast Restaurants, South Berwick
- Brick Masonry & Bricklayer Contractors, South Berwick - Brick Mason - Install & Repair
- Builders & Contractors, South Berwick
- Builders & Contractors - More, South Berwick
- Building Hardware & Materials, South Berwick
- Building Materials & Supplies, South Berwick
- Business Legal Services, South Berwick
- Business Services, South Berwick
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