| # | Company name | Role | # of projects |
|---|---|---|---|
| 41 | Laurentian Voyageurs | Sports team | 1 |
| 42 | Lauretana Biella | Sports team | 1 |
| 43 | Lausanne HC | Sports team | 1 |
| 44 | Lausanne-Sports | Sports team | 1 |
| 45 | Lautaro de Buin | Sports team | 1 |
| 46 | Lautoka Football Club | Sports team | 1 |
| 47 | Lazio Jumex Football Club | Sports team | 1 |
| 48 | LB Châteauroux | Sports team | 1 |
| 49 | LDU Portoviejo | Sports team | 1 |
| 50 | LDU Quito | Sports team | 1 |
| 51 | Le Havre AC | Sports team | 1 |
| 52 | Le Havre AC B | Sports team | 1 |
| 53 | Le Mans Sarthe Basket | Sports team | 1 |
| 54 | Le Mans UC 72 | Sports team | 1 |
| 55 | Leça Football Club | Sports team | 1 |
| 56 | Lech Poznan | Sports team | 1 |
| 57 | Lechia Dzierzoniów | Sports team | 1 |
| 58 | Lechia Gdansk | Sports team | 1 |
| 59 | Ledwaba Power Stars | Sports team | 1 |
| 60 | Leeds Rhinos RLFC | Sports team | 1 |