| Learnio Social Enterprise AS | Høvik | 2025 |
| Learnist AS | Lillestrøm | 2020 |
| Learnlink AS | Oslo | 2016 |
| Learnnorsk.Online AS | Oslo | 2025 |
| Learntech AS | Fannrem | 2022 |
| Lech-Hanssen's Autoriserte Trafikkskole AS | Oslo | 1993 |
| Lech-Hanssen's Trafikkskole Ans | Oslo | 1999 |
| Lectum AS | Kløfta | 2026 |
| Lederrådgivning AS | Nittedal | 2014 |
| Ledervekst AS | Sande I Vestfold | 2019 |
| Lee Harris Productions Inc | 95811 Sacramento California | 2025 |
| Leela Gamlebyen AS | Oslo | 2021 |
| Legekongresser AS | Oslo | 2014 |
| Leiketun Barnehage AS | Frekhaug | 2005 |
| Leiknes Fus Barnehage AS | Hjelmås | 2018 |
| Leikvang Barnehage SA | Larvik | 1990 |
| Leirdalen Barnehage SA | Rossland | 2005 |
| Leith Executive Education Norge AS | Oslo | 2020 |
| Lekeklossen Barnehage Løvåsen AS | Fyllingsdalen | 2022 |
| Lekeklossen Barnehage Storhammeren AS | Fyllingsdalen | 2022 |
| Lekeklossen Barnehage Vestre AS | Fyllingsdalen | 2022 |
| Lekeland Barnehage Ans | Drammen | 1995 |
| Lekeland Barnehage Hommersåk AS | Hommersåk | 2022 |
| Lekeplassen Familiebarnehage AS | Ranheim | 2022 |
| Lekeslottet Barnehage Da | Oslo | 1999 |
| Lekestua Familiebarnehage AS | Kvaløysletta | 2015 |
| Leknessund Holding AS | Oslo | 2023 |
| Leksdal Montessoriskole SA | Verdal | 2022 |
| Leksdal Nye Barnehage SA | Verdal | 2026 |
| Lektor Hafslund AS | Oslo | 2023 |
| Lektor Jakobsen AS | Oslo | 2013 |
| Lektorama AS | Tiller | 2025 |
| Leland Expeditions AS | Notodden | 2023 |
| Lena Fus Barnehage AS | Lena | 2019 |
| Lena Og Centrum Trafikkskole AS | Gjøvik | 1993 |
| Lene Balsvik AS | Bjørnevatn | 2016 |
| Lene Hannevig AS | Solbergelva | 2020 |
| Lene Wendelborg Hørte Instruktør Og Personlig Trener AS | Hørte | 2012 |
| Lenoo AS | Stavanger | 2020 |
| Leonda AS | Skedsmokorset | 2019 |
| Lepro Utvikling AS | Lena | 2020 |
| Lerkelia Holding AS | Oslo | 2024 |
| Les Mousquetaires AS | Oslo | 2015 |
| Les Og Lær AS | Fåvang | 2017 |
| LES2 AS | Sandnes | 2026 |
| Lesestigen AS | Paradis | 2026 |
| Let's Dance AS | Trondheim | 2011 |
| Let's Drive Trafikkskole AS | Oslo | 2012 |
| Let's Learn Trafikkskole AS | Lillestrøm | 2015 |
| Let's Move AS | Brattvåg | 2025 |
| Lett & Stabil AS | Bryne | 2021 |
| Lettlært AS | Jar | 2025 |
| Levator AS | Oslo | 2009 |
| Leve & Blomstre AS | Son | 2021 |
| Levitator AS | Lillestrøm | 2023 |
| Levlaupp! AS | Sævelandsvik | 2026 |
| Levle AS | Hærland | 2020 |
| Levvel Helse AS | Tromsø | 2022 |
| Lexia Education AS | Rælingen | 2005 |
| Lfo Maternelle AS | Oslo | 2023 |
| LFS Holding AS | Oslo | 2013 |
| LH Coaching AS | Ottestad | 2023 |
| Lia Barnehage SA | Kongsvinger | 1989 |
| Lia Nordre Aktivitetsgård AS | Trondheim | 2024 |
| Liane 2 AS | Porsgrunn | 1989 |
| Lianis Consulting AS | Oslo | 2011 |
| Lias Knøttene Barnehage AS | Svolvær | 2022 |
| Lias Multemyra Barnehage AS | Leknes | 2022 |
| Liatunet Barnehage AS | Kolltveit | 2005 |
| Libertas Solutions AS | Rena | 2025 |
| Licolando AS | Egersund | 2025 |
| Lida Holding AS | Engelsviken | 2015 |
| Liemats Mats Eric Rosengren Nuf | Se-521 98 Broddetorp | 2018 |
| Liens Trafikkskule AS | Skjåk | 2015 |
| Lier Natur Og Landbruks Barnehage SA | Lier | 2002 |
| Lifandis AS | Svatsum | 2022 |
| Life by Design AS | Ranheim | 2026 |
| Life Teaching AS | Hakadal | 2015 |
| Life You Love AS | Bergen | 2024 |
| Lifechoice AS | Kvelde | 2024 |
| Lightswim AS | Oslo | 2025 |
| Lilja Familiebarnehage Da | Eiksmarka | 2008 |
| Lille Bamsebo - Sio Barnehage AS | Oslo | 2022 |
| Lille Bislett - Sio Barnehage AS | Oslo | 2022 |
| Lille Grønland Urtehagen Barnehager AS | Oslo | 2022 |
| Lille Lotus Yoga AS | Eidsvoll | 2022 |
| Lille Marie - Yoga Og Energibalanse AS | Høvåg | 2024 |
| Lille My Familiebarnehage Bestumveien AS | Oslo | 2024 |
| Lille My Familiebarnehage Bjerkelundsveien AS | Jar | 2024 |
| Lille My Familiebarnehage Nordraaks Vei AS | Stabekk | 2024 |
| Lille My Familiebarnehage Vollsveien AS | Eiksmarka | 2024 |
| Lille Venn Familiebarnehage AS | Oslo | 2013 |
| Lille-Jong Barnehage SA | Slependen | 1995 |
| Lille-Strømsbu Barnehage Ans | Arendal | 2015 |
| Lillehagen Fus Barnehage AS | Lillestrøm | 2002 |
| Lillehammer Ballettskole AS | Lillehammer | 2004 |
| Lillehammer Fritid- Og Aktivitetssenter AS | Lillehammer | 2021 |
| Lillehammer Trafikkskole AS | Lillehammer | 2022 |
| Lillelia Gårdsbarnehage AS | Fredrikstad | 2007 |
| Lilleng Naturbarnehage AS | Gressvik | 2022 |