L & M Highland Outfitters Ltd.

L & R Business Services

LakeCity Employment Services Association

Land & Sea Environmental Consultants Ltd.

Land & Sea Mechanical Services Limited

Lauhen Worldwide Marketing Inc.

Laurentian Laboratories (1996) Inc.

Leathersmith Designs Inc.

LeDrew, Fudge and Associates Limited

Legit-Mate Fisheries Limited

Leon Rosenberg Enterprises Limited

Liberty Shoes Canada Incorporated

Liftow Limited

Lighthouse Logistics Limited

Linkcomm Consulting Inc.

Lloyd's Register North America Inc.

Loft & Lie Incorporated

Lone Cypress Enterprises

LongLife Engineered Products Inc.

Lt Bestforhome Inc.