Bedrift L - Knarrevik
- Lerat AS
- Lervik
- Libak AS
- Lønning Marketing
- Landro Søm
- Leysan Sandzhari
- Lindseth Ah
- Lokøy Eiendom AS
- List Invest AS
- Liz Holding AS
- Lindal Engineering
- Lease Eiendom AS
- Longhill Racing
- Lease Maskin AS
- Lb Tellnes AS
- Løvold Chris
- Lihaug Kenny
- Litle-Sotra Sanitetsforening
- Læringsverkstedet Valen Barnehage
- Larine Tankers Holding AS
- Lean Team Norge AS
- Læringsverkstedet Valen Barnehage AS
- LHL Sotra og Øygarden
- Likevekt Lena Kristina Widén
- Lihaug VVS og Baderom AS