- Leader Pharmacies
- Leader's Casual Furniture
- League of Women Voters
- Leaning Tower of Pizza
- Learning Circle
- Learning Express
- Learning Express Toys
- Learning House
- Learning Ladder
- Learning Place
- Learning Shop
- Learning Station
- Learning Tree
- Learning Universe
- Leasing Associates
- Leath Furniture
- Leather Collection
- Leather Creations
- Leather Express
- Leather Factory
- Leather Man
- Leather World
- Lebanon Citizens National Bank-Lcnb
- Lebanon Valley Farmers Bank
- Lebeda Mattress Factory
- Leddy Group
- Ledgerplus
- Ledo Pizza
- Lee & Associates
- Lee & Cates Glass
- Lee Auto Parts
- Lee Cleaners
- Lee Construction
- Lee County
- Lee Enterprises
- Lee Hecht Harrison
- Lee Insurance Agency
- Lee JONG Man
- Lee Memorial Health System