- Land Surveyor, Emmitsburg - Land Surveying Services
- Lawn & Garden Equipment & Supplies, Emmitsburg
- Lawn Mower Repair & Blade Sharpening Service, Emmitsburg
- Lawn Mowers & Power Equipment, Emmitsburg
- Lawyers & Attorneys, Emmitsburg
- Leather Apparel Goods Manufacturers, Emmitsburg
- Leather Goods, Emmitsburg
- Leather Goods Manufacturers Supplies, Emmitsburg
- Legal & Tax Services, Emmitsburg
- Legal Professionals, Emmitsburg
- Libraries, Emmitsburg
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- Liquor & Beer Manufacturers, Emmitsburg
- Liquor Stores, Emmitsburg
- Locks, Emmitsburg
- Locksmiths, Emmitsburg - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Emmitsburg
- Lodging, Emmitsburg
- Lodging Services, Emmitsburg
- Long Haul Trucking Companies, Emmitsburg
- Lumber & Lumber Products, Emmitsburg
- Lumber & Lumber Products, Emmitsburg
- Lutheran Church, Emmitsburg
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