- Life Academy
- Life Early Learning Ctr
- Life Quest Anatomical
- Lifechurch
- Lifepath
- Lincoln Investment Planning
- Linden Street Market
- Little People Child Care Schl
- Livengrin Counseling Ctr
- Loersch Corp
- Lombardo & Lipe Electric
- Loomis Fargo & Co
- Loving Caring Sharing Drop In
- Lutheran Congregational Svc
- M & S Auto Ctr
- M G Appearance Products
- M I Products
- M Realty-Poconos Inc Lehigh
- M S Perlman & Co
- Mac Kitchens & Baths
- Machines Of Mayhem
- Mack Employment Svc Inc
- Mack Hospitality Staffing
- Mack Trucks Historical Museum