| ID | Name | Type |
|---|---|---|
| #8474 | Locator | S |
| #17427 | Lochran's Discount Software | S |
| #8475 | LocoScript Software | Z |
| #8476 | LocoSoft | Z |
| #8477 | Locomotive Software Ltd | Z |
| #8478 | Lodz City Coders | Z |
| #8479 | Logic 3 | P |
| #17428 | Logic 3 Spectrum Club | S |
| #17429 | Logic Computer Stores | S |
| #17430 | Logic Mail Order Ltd | S |
| #8480 | Logic Programming Associates Ltd | Z |
| #8481 | Logic Sales Ltd | S |
| #8482 | Logic Systems | Z |
| #8483 | Logic-Art-Ware | ? |
| #8484 | Logical Computers | Z |
| #8485 | Logical Software Center | Z |
| #8486 | Logiciels | ? |
| #17431 | Logicopy | D |
| #22281 | Logiker | + |
| #8487 | Logisoft | Z |