| ID | Name | Type |
|---|---|---|
| #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 | + |
| #16259 | Linda Bishop | + |
| #8440 | Linda Burnley | + |
| #8441 | Linda Death | + |
| #18690 | Linda Garland | + |
| #8442 | Linda Hurley | + |
| #20293 | Linda Janíková | + |