| Lungegårdskaien 42 AS | Real estate | 2026 |
| Lunorg Ans | Wholesale & retail | 2004 |
| Lunsjteateret SA | Arts & recreation | 2022 |
| Lureveien 66 AS | Real estate | 2001 |
| Luther Consulting Norway AS | Professional & scientific | 2018 |
| Lutro Holding AS | | 2024 |
| Luup AS | Information & communication | 2022 |
| Lux PT AS | Education | 2021 |
| Lux Travel AS | Administrative & support | 2024 |
| LV 7-9 Eiendom AS | Real estate | 2020 |
| Lwo Holding AS | Financial services | 2005 |
| Lydriket AS | Wholesale & retail | 2011 |
| Lyhammer Holding AS | | 2021 |
| Lykke Og Glede AS | Manufacturing | 2005 |
| Lykkeboden Kiosk Og Spillesenter AS | Wholesale & retail | 1994 |
| Lykkor Norway AS | Wholesale & retail | 2023 |
| Lyll AS | Professional & scientific | 2021 |
| Lynda Victory AS | Transport & logistics | 2011 |
| Lyngfisk AS | | 2022 |
| Lynghei Utvikling AS | Real estate | 2020 |
| Lynor AS | Information & communication | 2025 |
| Lynx Advisor AS | Wholesale & retail | 2013 |
| Lyra Eiendom AS | Real estate | 2025 |
| Lys Solutions AS | Administrative & support | 2025 |
| Lysbo Holding AS | | 2025 |
| Lysekloster Eiendom AS | Real estate | 2016 |
| Lyseparken Næringseiendom AS | Real estate | 2024 |
| Lysets Kriger AS | Professional & scientific | 2007 |
| Lysne Scenekunst AS | Arts & recreation | 2026 |
| Lysning Digital AS | Information & communication | 2019 |
| Lysodden Plan AS | Real estate | 1999 |
| Lyssand Og Sauholmen AS | Real estate | 2017 |
| Lysthuset Invest AS | | 2023 |
| Lysverket AS | Hospitality | 2013 |
| Lyttelos AS | Arts & recreation | 2025 |
| Landås Boligselskap A/S | Households | 1946 |
| Landåstorget AS | Real estate | 1957 |
| Lærerbakken AS | Real estate | 2021 |
| Læringspartneren AS | Education | 2026 |
| Línt Da | Arts & recreation | 2012 |
| Löft AS | Arts & recreation | 2019 |
| Løbergsveien 13 AS | Real estate | 2021 |
| Løbergsveien 69C1 AS | Real estate | 2016 |
| Løft AS | | 2019 |
| Lønborg-Grenda SA | Real estate | 2002 |
| Lønne Invest AS | Financial services | 1985 |
| Lønnebakke 14 AS | Real estate | 2022 |
| Lønnegruppen AS | Financial services | 2016 |
| Lønningsflaten 21 AS | Real estate | 2010 |
| Lønningsflaten 21B AS | Real estate | 2014 |
| Lønningsflaten 23 AS | Real estate | 1997 |
| Lønningsflaten 27 AS | Real estate | 1999 |
| Lønningsvegen 1 AS | Real estate | 2009 |
| Lønningsvegen 2 AS | Real estate | 2009 |
| Lønningsveien 39 AS | Real estate | 2011 |
| Lønvarden Nord AS | Real estate | 2020 |
| Lønvarden Utbygging AS | Real estate | 2007 |
| Løvaas Bygningsteknikk AS | Professional & scientific | 2011 |
| Løvehjerte AS | Real estate | 2011 |
| Løvetann Café & Bistro AS | Hospitality | 2021 |
| Løvetann Sartor AS | Hospitality | 2025 |
| Løviknes Invest AS | Real estate | 2005 |
| Løvstakken Fysikalske Institutt SA | Health & social care | 2009 |
| Løyen Invest AS | Wholesale & retail | 2021 |
| M 25 Invest AS | Real estate | 2022 |
| M Haugen Eiendom AS | Education | 2023 |
| M Haugen Holding AS | Education | 2023 |
| M Og I AS | Professional & scientific | 2021 |
| M Park AS | | 2022 |
| M Svendal AS | Real estate | 1977 |
| M Vest Energy AS | Mining & quarrying | 2015 |
| M Vest Invest 2 AS | Mining & quarrying | 2022 |
| M Vest Invest AS | Mining & quarrying | 2016 |
| M&O Partners AS | Professional & scientific | 2017 |
| M-Flaten 55 AS | Real estate | 2017 |
| M. Smith Holding AS | | 2022 |
| M.C Sletten Holding AS | | 2022 |
| M.L Holding AS | Real estate | 2014 |
| M12 Gruppen AS | Arts & recreation | 2010 |
| M3 Utleie Vest AS | Real estate | 2015 |
| M34 Eienom AS | Real estate | 2018 |
| Ma-Ca Innvest AS | Real estate | 2004 |
| Maase AS | Financial services | 2014 |
| Mabe AS | Real estate | 2000 |
| Mabeko AS | Wholesale & retail | 2001 |
| Mabo Beauty AS | Other services | 2025 |
| Mac Holding AS | Financial services | 2005 |
| Mac Invest AS | Financial services | 2001 |
| Mac Queen AS | Professional & scientific | 2022 |
| Macanoco I AS | Financial services | 2016 |
| Machina AS | Information & communication | 2001 |
| Machina Holding AS | Information & communication | 2023 |
| Machine Birds Da | Arts & recreation | 2011 |
| Mad Mage AS | | 2019 |
| Madam Putter Ans | Wholesale & retail | 1996 |
| Made by TRK AS | Professional & scientific | 2018 |
| Made Entertainment Group AS | Professional & scientific | 2019 |
| Made Management AS | Professional & scientific | 2018 |
| Made Music Rights AS | Information & communication | 2020 |
| Made Records AS | Information & communication | 2018 |