Laser Light Smoking & Diet Centres Canada Inc.

Laserscope Ltd.

Last Spike Capital Limited

Latambe Trading Inc.

Latinamerican Foods Inc.

Latour Communications Ltd.

Latrea Corporation

Laughing Banyan Health Inc.

Lauria & Hill Electrical Manufacturing & Supply Ltd.

Lav Plastics

Lava Computer MFG. Inc.

Lavallée Consulting Limited

Lavishy International Corporation

Lawandlife.com Inc.

Lawjack Equipment Ltd.

Lawry's Foods Limited

Lawrynowicz Straight Line Investments Corporation

Lawthority Publishing Inc.

Laxion Investments Inc.

Layer4 Network Solutions Inc.