| ID | Name | Type |
|---|---|---|
| #22451 | Los Sindicatos del SP | + |
| #18780 | Lost | - |
| #8519 | Lothar Flade | + |
| #8520 | Lothar Schussler | + |
| #21326 | Lothlorien Computer Games | P |
| #8521 | Lotus Cars | Z |
| #8522 | Lotus-Soft | Z |
| #21145 | Louis Madon | + |
| #8523 | Louis O'Donnell | + |
| #8524 | Louise Boston | + |
| #8525 | Louise Cantrell | + |
| #17951 | Louise Cook | + |
| #8526 | Louise Herd | + |
| #8527 | Louise Wenlock | - |
| #21756 | Lovebeam | + |
| #8528 | Ltd | Z |
| #8529 | Ltd Mari Angeles Fuster | Z |
| #8531 | Luanti P. Shuman | ? |
| #16476 | Lubiterum Studio | Z |
| #20235 | Lubomír Bláha | + |