| ID | Name | Type |
|---|---|---|
| #20006 | LEEORG Productions | P |
| #8252 | LERM Software | Z |
| #8253 | LH | ? |
| #8254 | LH Soft | Z |
| #8255 | LJK Computing | Z |
| #8256 | LJP | ? |
| #23010 | LMA | P |
| #8257 | LMC | ? |
| #21593 | LMS | P |
| #8258 | LMT Computers Ltd | Z |
| #8260 | LOG | Z |
| #19876 | LOG [2] | P |
| #8261 | LOGO Computer Systems Inc | Z |
| #8262 | LOKOsoft | Z |
| #8263 | LOMA designers | Z |
| #17409 | LRCS Businesses | S |
| #8264 | LSD | ? |
| #8265 | LSO | ? |
| #8266 | LVV | ? |
| #8267 | La Linea | Z |