- Labels & Tags, Mercersburg
- Labor & Employment Consultants, Mercersburg
- Labor And Employment Relations Attorneys & Lawyers, Mercersburg
- Labor And Employment Relations Lawyers & Attorneys, Mercersburg
- Laboratories Medical, Mercersburg
- Landscape Contractors & Designers, Mercersburg
- Landscaping, Mercersburg
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Mercersburg
- Lawn & Garden Equipment & Supplies, Mercersburg
- Lawn Mowers & Power Equipment, Mercersburg
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- Lawyers & Attorneys, Mercersburg
- Legal & Tax Services, Mercersburg
- Legal Professionals, Mercersburg
- Libraries, Mercersburg
- Livestock, Mercersburg
- Livestock Breeders, Mercersburg
- Livestock Services, Mercersburg
- Lodging, Mercersburg
- Lumber & Wood Products Manufacturers, Mercersburg
- Lutheran Church, Mercersburg
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