| Lekeland Barnehage Ans | Education | 1995 |
| Lekeland Drammen AS | Arts & recreation | 2005 |
| Lekeplassinspektøren AS | Professional & scientific | 2005 |
| Lekkasjekontroll Øst AS | Construction | 1999 |
| Lemar Ans | Hospitality | 1991 |
| Lembees AS | Transport & logistics | 2015 |
| Leo AS | Professional & scientific | 2019 |
| Leos Invest AS | Wholesale & retail | 2005 |
| Lerberg Utvikling AS | Real estate | 2016 |
| Lerk Interiør AS | Wholesale & retail | 2018 |
| Lerpeveien Eiendom AS | Real estate | 2008 |
| Lervico Capital AS | Real estate | 2019 |
| Letmolie Entreprenør AS | Construction | 2020 |
| Lets Ink Drammen AS | Other services | 2024 |
| Letsgo Invest AS | Administrative & support | 2019 |
| Lewl Auto AS | Wholesale & retail | 2025 |
| Lezan Frisor AS | Other services | 2020 |
| LGM Holding AS | | 2024 |
| LHJ Invest AS | | 2021 |
| Liang Juan Cafe & Restaurant AS | Hospitality | 2005 |
| Liatra Invest AS | | 2023 |
| Liavaag Eiendom AS | Real estate | 2008 |
| Liber AS | Financial services | 2016 |
| Lichi AS | Wholesale & retail | 2025 |
| Lichi Holding AS | | 2024 |
| Lida Invest AS | Financial services | 2005 |
| Lie FV AS | Other services | 2006 |
| Lien Invest Og Eiendom AS | Financial services | 2005 |
| Lier Industrimontasje AS | Construction | 2015 |
| Lier Rør Og Bad AS | Construction | 2001 |
| Lierdalen AS | Professional & scientific | 2023 |
| Lierskogen I AS | Real estate | 2014 |
| Lierskogen II AS | Real estate | 2010 |
| Lierskogen Utvikling AS | Real estate | 2022 |
| Lierskogen Utvikling Holding AS | Real estate | 2022 |
| Lierstranda Eiendom AS | Real estate | 2013 |
| Lierstranda Vest AS | Real estate | 2009 |
| Liesl AS | Professional & scientific | 2025 |
| Lietomtene Ans | | 1988 |
| Life Strømsø Senter AS | Wholesale & retail | 2005 |
| Lifecv AS | Information & communication | 2024 |
| Lights on Productions AS | Professional & scientific | 2020 |
| Lightware AS | Information & communication | 2026 |
| Ligostua AS | Hospitality | 1990 |
| Likida Invest AS | Professional & scientific | 2011 |
| Lille Lanka AS | Hospitality | 2021 |
| Lillebøll AS | Wholesale & retail | 2018 |
| Lillegullbleier AS | Wholesale & retail | 2017 |
| Lilleput Reiser AS | Administrative & support | 1990 |
| Limbe Consulting AS | Professional & scientific | 2016 |
| Lin Storkiosk AS | Wholesale & retail | 1995 |
| Linak Norge AS | Wholesale & retail | 1997 |
| Lindgren AS | Professional & scientific | 2011 |
| Lindheim Consulting AS | Information & communication | 2023 |
| Lindskoggruppen AS | Professional & scientific | 2019 |
| Lindum AS | Water & waste | 2001 |
| Lindum Oredalen AS | Water & waste | 2005 |
| Line K Holding AS | | 2021 |
| Linjemontage AS | Construction | 2010 |
| Link Sykkel AS | Other services | 2020 |
| Linkbucket AS | Information & communication | 2024 |
| Linkon AS | Professional & scientific | 2018 |
| Linn AS | Real estate | 2005 |
| Linor AS | Construction | 2016 |
| Lion Healthcare Europe AS | Wholesale & retail | 2016 |
| Lion Healthcare Holding AS | Wholesale & retail | 2016 |
| Lion Media AS | Professional & scientific | 2019 |
| Lion Medical Group AS | | 2021 |
| Lippert Dagligvare AS | Wholesale & retail | 2025 |
| Lippert Invest AS | | 2020 |
| Lise Bergan Holding AS | Financial services | 2017 |
| Lissie AS | Professional & scientific | 2023 |
| Listua AS | Real estate | 2006 |
| Litheo AS | | 2019 |
| Litt Kaos AS | Hospitality | 2023 |
| Littlebyte AS | Information & communication | 1998 |
| Lituka AS | Transport & logistics | 2024 |
| Liverud AS | Real estate | 2008 |
| LIVERUD2 AS | Real estate | 2016 |
| Living the Dream AS | | 2023 |
| Livsstilsservice AS | Wholesale & retail | 2000 |
| Liwe AS | Information & communication | 2024 |
| Liwi Venture AS | Real estate | 2005 |
| Lizzis Pizza Drammen AS | Hospitality | 1982 |
| Lkas AS | Wholesale & retail | 2009 |
| Lmg-Auto AS | Other services | 2025 |
| LNJ Investment AS | | 2024 |
| Lobby AS | Hospitality | 2023 |
| Loca AS | Financial services | 2005 |
| Loe Olsen Holding AS | Financial services | 2010 |
| Login Regnskap AS | Professional & scientific | 2011 |
| Loimaaveien Eiendom AS | Real estate | 2010 |
| Lojal Bil AS | Wholesale & retail | 2026 |
| Lolland Utvikling AS | Real estate | 2015 |
| Lonnymor AS | | 2019 |
| Lorebound AS | Information & communication | 2023 |
| Losbyveien Næring AS | Real estate | 2016 |
| Losjeplassen II AS | Real estate | 2016 |
| Lothe & Motzfeldt AS | Construction | 1987 |
| Lotte Myhre AS | Education | 2024 |