| LTB Eiendom Ans | Real estate | 1990 |
| Ltgroup Holding AS | | 2021 |
| Lucky Buffet Sørlandsparken AS | Hospitality | 2025 |
| Ludis Tech AS | Information & communication | 2021 |
| Luft Og Varme AS | Construction | 2026 |
| Luftspesialisten AS | Construction | 2025 |
| Luga Grill Ans | Hospitality | 1995 |
| Lugano AS | Other services | 2017 |
| Lukt Invest AS | Financial services | 2014 |
| Lulus Engros AS | Wholesale & retail | 2010 |
| Lulu´S AS | Wholesale & retail | 2004 |
| Lumber AS | Real estate | 1991 |
| Lumber Bygg 5 AS | Real estate | 2025 |
| Lumber Bygg AS | Construction | 2019 |
| Lumber Næringsselskap AS | Real estate | 2018 |
| Lumber Teknopark AS | Real estate | 2016 |
| Lumber Utvikling AS | Real estate | 2025 |
| Lumberveien 8 AS | Real estate | 2025 |
| Lumen Elektro AS | Real estate | 1968 |
| Lumenlab AS | Administrative & support | 2025 |
| Luminova AS | Information & communication | 2024 |
| Luminova Media AS | Information & communication | 2025 |
| Lumm AS | | 2024 |
| Lunar Blue Holding AS | | 2020 |
| Lund 2040 2 AS | Real estate | 2019 |
| Lund 2040 3 AS | Real estate | 2019 |
| Lund 2040 4 AS | Real estate | 2019 |
| Lund 2040 5 AS | Real estate | 2019 |
| Lund 2040 6 AS | Real estate | 2019 |
| Lund 2040 AS | Real estate | 2007 |
| Lund 2040 I AS | Real estate | 2019 |
| Lund Atrium AS | Real estate | 1988 |
| Lund Atrium Næring 1 AS | Real estate | 2025 |
| Lund Atrium Næring 2 AS | Real estate | 2025 |
| Lund Barnehage AS | Education | 2009 |
| Lund Boligutvikling AS | Real estate | 2018 |
| Lund Bygg & Bolig Ans | Construction | 2001 |
| Lund Consult AS | Professional & scientific | 2011 |
| Lund Dagligvare AS | Wholesale & retail | 2023 |
| Lund Elektro AS | Construction | 2022 |
| Lund Hud & Hår AS | Other services | 2015 |
| Lund Legesenter AS | Health & social care | 2020 |
| Lund Optikk AS | Wholesale & retail | 2018 |
| Lund Psykologtjenester AS | Health & social care | 2021 |
| Lund På Myrene AS | Wholesale & retail | 2023 |
| Lund På Tangen AS | Wholesale & retail | 2026 |
| Lund Silketrykkeri AS | Manufacturing | 2013 |
| Lund Torv Helse Og Idrett AS | Health & social care | 2026 |
| Lund Torv Næring AS | Real estate | 2023 |
| Lund VVS AS | Construction | 2009 |
| Lund+Kuling AS | | 2021 |
| Lundconsult AS | Professional & scientific | 2012 |
| Lunde Eiendom Flekkerøy AS | Real estate | 2006 |
| Lundebys Holding AS | | 2013 |
| Lundegården Holbergsgate AS | Real estate | 2006 |
| Lundklinikken AS | Health & social care | 2016 |
| Lundsiden Butikk AS | Real estate | 2023 |
| Lundski AS | Financial services | 2017 |
| Lundsletta 27 AS | Real estate | 2010 |
| Lundsletta 31 AS | Real estate | 2010 |
| Lundsletta 35 AS | Real estate | 2010 |
| Lundsletta 36 AS | Real estate | 2010 |
| Lundsletta Utvikling AS | Real estate | 2022 |
| Lunnan Holding AS | Real estate | 2013 |
| Luntevika Eiendom AS | Real estate | 2010 |
| Luso Eiendom AS | Real estate | 2017 |
| Luut AS | Information & communication | 2026 |
| Luxuria AS | Wholesale & retail | 2007 |
| LV Eiendom AS | Administrative & support | 2024 |
| LV Prosjekter AS | Other services | 2021 |
| LV Sushi AS | Hospitality | 2014 |
| LWB Ventures AS | Professional & scientific | 2026 |
| LX Design AS | Arts & recreation | 2012 |
| Ly Arkitekter AS | Professional & scientific | 2001 |
| Ly Invest AS | | 2026 |
| Ly Rådgiving AS | Professional & scientific | 2024 |
| Lydpunkt AS | Administrative & support | 2025 |
| Lyfta AS | Information & communication | 2024 |
| Lygna Produkter Ltd Nuf | Professional & scientific | 2021 |
| Lykke Design AS | Manufacturing | 2024 |
| Lykke Nutrition AS | Wholesale & retail | 2022 |
| Lykkedrange AS | Real estate | 2011 |
| Lyngholmen Eiendom AS | Real estate | 1988 |
| Lyngroth Invest AS | Real estate | 2015 |
| Lynx Holdings AS | | 2025 |
| Lyskilden Holding AS | Real estate | 2005 |
| Lyskomponenter AS | Wholesale & retail | 1991 |
| Lysne Holding AS | | 2021 |
| Lauvland Eiendom AS | Real estate | 1988 |
| Lås & Nøkkelservice AS | Wholesale & retail | 2016 |
| Lærlingesenteret AS | Education | 1996 |
| Løft Natur AS | Professional & scientific | 2026 |
| Løkka 21 AS | Real estate | 2007 |
| Løkås Invest AS | Health & social care | 2026 |
| Løland AS | Other services | 1999 |
| Lømsland 122-1 Skog Ans | Agriculture & fishing | 2000 |
| Lønn AS | Arts & recreation | 2020 |
| Løvdal Bygg Og Invest AS | Construction | 2013 |
| Løvdal Dental AS | Health & social care | 2017 |
| Løvdal Eiendomsutvikling AS | Real estate | 2019 |