| LDLawrenceville Distilling Company | Verona | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LILazzaro's Italian Bistro | Lebanon | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LDLBC Distillery | Nanticoke | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LLLeaser Lake Vineyards, LLC | Kempton | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLegacy Vines Winery | Gilbert | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LWLegacy Wines | Rankin | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LGLe Garage Winery | Coatesville | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LLLeofigs LLC | Philadelphia | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LBLevante Brewing Company | West Chester | PA | Beverage and Tobacco Product Manufacturing312120 | 20-99 | ◐ LIKELY ACTIVE |
| L1Levell 144 LLC | East Stroudsburg | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLiberty Pole Spirits | Washington | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LTLiberty Tree Winery | Downingtown | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LDLi'l Dog Moonshine LLC | Elizabeth | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLil Paws LLC | Wilkes Barre | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLily's Vineyard on Skyline Drive, LLC | Reading | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LHLime Hill Winery LLC | Wyalusing | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLiminal Vines LLC | Butler | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LMLittle Mountain Winery, LLC | Duke Center | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LMLittle Mutants | Lancaster | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LHLiz's Hooch Hut | Catawissa | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLogan's View Winery | Glen Rock | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LRLong Run Winery, LLC | Slippery Rock | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LTLong Trout Winery | Auburn | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LWLopez Winery & Vineyard, INC. | Lopez | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LBLovedraft's Brewing Company | Mechanicsburg | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LKLove, Katie Distilling LLC | Sharpsburg | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LFLucchi Family Cellars LLC | Scranton | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LCLucky Cask Wine Company, LLC | Harrisburg | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LLLucky Leprechaun Vineyard and Winery,LLC | Hamburg | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LSLucky Sign Spirits | West Deer | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LDLuminary Distilling | Erie | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LRLuna Ristorante Italiano INC | Mechanicsburg | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LVLuna Vegan & Vegetarian Brewpub | Montrose | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LSLynchwoods Spirits | Jackson Center | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MDMadness Distillery LLC | Brodheadsville | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MFMaggie's Farm Rum Distillery | Pittsburgh | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| M5Magic 5 Wine LLC | Orangeville | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMagon Winery | Glen Mills | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MSMain Street Moonshine | Schuylkill Haven | PA | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MWMaiolatesi Wine Cellars | Childs | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMaiolatesi Wine Cellars, INC. | Scott Township | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMalacari Winery, LLC | Wilkes Barre | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCManatawny Creek Winery | Douglassville | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MMManoff Market Cidery LLC | New Hope | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MLMaple Lawn Winery, LLC | New Park | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MSMaple Springs Winery | Bechtelsville | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MEMarburg Estate Winery, Limited | Spring Grove | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMarilake Winery LLC | Childs | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MVMark & Val Wines | York | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MFMarshalek's Fruit Farm | Montoursville | PA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |