- Land Surveyor, New Cumberland - Land Surveying Services
- Landscape Contractors & Designers, New Cumberland
- Landscape Garden Services, New Cumberland
- Landscape Lighting, New Cumberland
- Landscaping, New Cumberland
- Laundromats & Dry-Cleaning, Coin-Operated, New Cumberland
- Laundry Self Service, New Cumberland
- Lawn & Garden Chemicals, Insecticides & Fertilizers, New Cumberland
- Lawn & Garden Equipment & Supplies, New Cumberland
- Lawn & Garden Services, New Cumberland
- Lawn Maintenance Services, New Cumberland
- Lawn Mower Repair & Blade Sharpening Service, New Cumberland
- Lawn Spraying & Treatment, New Cumberland
- Lawyers & Attorneys, New Cumberland
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- Legal & Tax Services, New Cumberland
- Legal Professionals, New Cumberland
- Libraries, New Cumberland
- Life Insurance, New Cumberland
- Liquor Stores, New Cumberland
- Live Theaters, New Cumberland
- Livestock, New Cumberland
- Loans Personal, New Cumberland
- Lodging, New Cumberland
- Lodging Services, New Cumberland
- Long Haul Trucking Companies, New Cumberland
- Lottery Game Retailers, New Cumberland
- Lumber & Lumber Products, New Cumberland
- Lumber & Lumber Products, New Cumberland
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