| | Lam Kwan - 4900 Rising Sun Avenue, Philadelphia, PA - Chinese Restaurant |
| | Lam Mingwing Restaurant - 1430 E Washington Ln, Philadelphia, PA - Chinese Restaurant |
| | Lam Yee Ngam & Tang Yung Lam - 7030 Grovers Avenue, Philadelphia, PA - Chinese Restaurant |
| | Lambertis Cucina - 212 Walnut Street, Philadelphia, PA - Italian Restaurant |
| | Lambertis Cucina - 9321 Krewstown Road 23, Philadelphia, PA - Italian Restaurant |
| | Landing Rest & Grill - Philadelphia, PA - American Restaurant |
| | Larry Ds Restaurant - 901-905 E Cayuga Street, Philadelphia, PA - Italian Restaurant |
| | Larrys Famous Steaks - 2457 N 54th Street, Philadelphia, PA - Family Restaurant : Independent |
| | Las Vegas Lounge - Philadelphia, PA - American Restaurant |
| | Laveranda Ristorante - 31 N Columbus Blvd, Philadelphia, PA - Italian Restaurant |
| | Le Bec-Fin - 1523 Walnut Street, Philadelphia, PA - French Restaurant |
| | Le Castagne - 1920 Chestnut Street, Philadelphia, PA - Italian Restaurant |
| | Le Champignon Restaurant - 122 Lombard Street 124, Philadelphia, PA - Japanese Restaurant |
| | Lee Anh Chinese Food Take Out - 1837 Snyder Avenue, Philadelphia, PA - Chinese Restaurant |
| | Lee How Fook Tea House - 219 N 11th Street, Philadelphia, PA - Chinese Restaurant |
| | Lees Chinese Restaurant - 9226 Ashton Road, Philadelphia, PA - Chinese Restaurant |
| | Lemon Grass Thai Restaurants - 3630 Lancaster Avenue, Philadelphia, PA - Thai Restaurant |
| | Lets Wok - 6258 N Broad Street, Philadelphia, PA - Chinese Restaurant |
| | Lets Wok Chinese Restaurant - 342 W Girard Avenue, Philadelphia, PA - Chinese Restaurant |
| | Lin Kum Restaurant - 2417 Welsh Road Streete 6, Philadelphia, PA - Chinese Restaurant |
| | Little Thai Market - 51 N 12th Street, Philadelphia, PA - Thai Restaurant |
| | Liu Bi Hui - 1004 W Lehigh Avenue, Philadelphia, PA - Chinese Restaurant |
| | Lo Chinese Restaurant - 1613 Pratt St, Philadelphia, PA - Chinese Restaurant |
| | Loiloac House - 8033 Bustleton Avenue, Philadelphia, PA - Chinese Restaurant |
| | London Grill - Philadelphia, PA - American Restaurant |
