- Laboratories Petroleum, Manchester
- Lacquers, Stains & Wood Finishes, Manchester
- Landscape Contractors & Designers, Manchester
- Landscaping, Manchester
- Lawn & Garden Equipment & Supplies, Manchester
- Lawn & Garden Services, Manchester
- Lawn Maintenance Services, Manchester
- Lawn Mower Repair & Blade Sharpening Service, Manchester
- Lawn Mowers & Power Equipment, Manchester
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- Lawyers & Attorneys, Manchester
- Legal Professionals, Manchester
- Life Insurance, Manchester
- Livestock, Manchester
- Loans Personal, Manchester
- Lodging, Manchester
- Long Haul Trucking Companies, Manchester
- Lumber Companies, Manchester - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Manchester
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