| ID | Name | Type |
|---|---|---|
| #8430 | Liam Walsh | ? |
| #22413 | Liansoft & Alexco | P |
| #23034 | Liberation Software | Z |
| #8431 | Libreria General | ? |
| #19936 | Libânio Manuel Guerreiro | + |
| #18959 | Lider Soft | P |
| #21834 | Life On Mars | P |
| #8432 | Light | ? |
| #8433 | Light Future | ? |
| #22097 | Lightning Software | P |
| #8434 | Lightwave Leisure Ltd | Z |
| #19311 | Likuri Software | P |
| #8435 | Lilywhite Software | Z |
| #17420 | Lime Tree Marketing | M |
| #8436 | Limelight Software | Z |
| #8437 | Limusa | ? |
| #8438 | Lin Carter | - |
| #8439 | Lin Turner | ? |
| #17421 | Linc-Soft Software | S |
| #16258 | Linda Barker | + |