| Langbrygga 1 Skien AS | Real estate | 2011 |
| Langerud Transport AS | Transport & logistics | 2017 |
| Langrønningen Eiendom 1 AS | Real estate | 2021 |
| Langrønningen Eiendom 2 AS | Real estate | 2021 |
| Langrønningen Eiendom 3 AS | Real estate | 2023 |
| Langrønningen Eiendom 4 AS | Real estate | 2024 |
| Langrønningen Eiendom 5 AS | Real estate | 2024 |
| Langseid AS | Financial services | 2013 |
| Langt Frem AS | Real estate | 2023 |
| Lani & Finkenhagen Service Da | Administrative & support | 2024 |
| Lapta Invest AS | | 2021 |
| Larmar Holding AS | | 2025 |
| Lars AS | Professional & scientific | 2021 |
| Lars K Bygg AS | Construction | 2021 |
| Lars K Holding AS | Construction | 2021 |
| Lars Norrman AS | Wholesale & retail | 2006 |
| Laser Drift AS | Manufacturing | 2024 |
| Lasse Axelsson Holding AS | Construction | 2005 |
| Lasse Lassen AS | Real estate | 2010 |
| Lassen Auto AS | Wholesale & retail | 1994 |
| Lastebilverksted AS | Other services | 2021 |
| Latterlig Lønnsomt AS | | 2026 |
| Laukfjell Holding AS | | 2026 |
| Lauvåsen GB Holding AS | | 2025 |
| Lawa AS | Health & social care | 2024 |
| LCR Invest AS | Real estate | 2020 |
| LDL Invest AS | | 2021 |
| Leanpartner AS | Professional & scientific | 2012 |
| Leca Trading AS | Real estate | 1990 |
| Leem Holding AS | | 2025 |
| Lefsaker Holding AS | Real estate | 2005 |
| Lefseress AS | Wholesale & retail | 2022 |
| Lege Henning Beckstrøm AS | Health & social care | 2018 |
| Legene I Arkaden AS | Health & social care | 1994 |
| Leif Olav Olsen Begravelsesbyrå Ans | Other services | 2003 |
| Leifauto AS | Wholesale & retail | 2025 |
| Lekehuset Skien AS | Wholesale & retail | 2019 |
| Lending Tech AS | Information & communication | 2020 |
| Lensebakken Holding AS | Real estate | 2020 |
| Lenum Bolig AS | Real estate | 1999 |
| Lenum Capital AS | Professional & scientific | 2017 |
| Leomedicus AS | Health & social care | 2012 |
| Leonico Holding AS | | 2022 |
| Lerpold Invest AS | Real estate | 2025 |
| Leth-Olsen Materials Consulting AS | Professional & scientific | 2024 |
| Lex Invest AS | Financial services | 2017 |
| LF Pipes AS | Energy | 2023 |
| LF Prosjekt 1 AS | Real estate | 2024 |
| LGN Renhold AS | Administrative & support | 2004 |
| Liabygg Areal AS | | 2026 |
| Liabygg AS | Construction | 2019 |
| Liabygg Eiendom AS | Real estate | 2011 |
| Liabygg Eiendom Holding AS | | 2026 |
| Liabygg Forvaltning AS | | 2026 |
| Liabygg Holding AS | Real estate | 2008 |
| Liabygg Service AS | Construction | 2019 |
| Liabygg Utvikling AS | | 2026 |
| Liaison Holthe.Com AS | Administrative & support | 2018 |
| Lie Center AS | Wholesale & retail | 2007 |
| Lie Eiendom Skien AS | Real estate | 2021 |
| Lie-Hagen Holding AS | Real estate | 2002 |
| Liegata 19 AS | Real estate | 2022 |
| Liegata 25 AS | Construction | 2012 |
| Liegata 6 AS | Real estate | 2005 |
| Liegata Frisørsenter AS | Other services | 2007 |
| Lietorvet Blomster AS | Wholesale & retail | 1999 |
| Lietorvet Kafe & Pizza AS | Hospitality | 2016 |
| Lietorvet Sko AS | Wholesale & retail | 1988 |
| Life Improvement AS | Health & social care | 2012 |
| Ligaarden AS | Professional & scientific | 2014 |
| Ligaarden.No AS | Professional & scientific | 2019 |
| Lille Ludvig AS | Hospitality | 2024 |
| Lillefjære Invest AS | Real estate | 2005 |
| Lillefoss AS | Real estate | 2019 |
| Lilleinvest AS | Financial services | 2011 |
| Lilleklostergata 3 AS | Real estate | 2021 |
| Lillik Holding AS | Real estate | 2011 |
| Lilløy Bygg AS | Construction | 2014 |
| Lilløy Eiendom AS | Real estate | 2025 |
| Lilløy Holding AS | Construction | 2014 |
| Lilywhites Investments AS | | 2021 |
| Limark Entreprenør AS | Professional & scientific | 2026 |
| Limber AS | Information & communication | 2017 |
| Limi AS | Real estate | 2021 |
| Limikollen AS | Real estate | 2022 |
| Limilia Bolig AS | Real estate | 2025 |
| Limisvingen AS | Real estate | 2025 |
| Linda Pano AS | Arts & recreation | 2023 |
| Lindemans Falkum AS | Real estate | 2020 |
| Lindheim AS | | 2019 |
| Linedatter Holding AS | Real estate | 2019 |
| Lingen Holding AS | Financial services | 2005 |
| Linn-Dex AS | Financial services | 2005 |
| Lio AS | | 2025 |
| Lionfill AS | Professional & scientific | 2025 |
| Lionfill Norway AS | Wholesale & retail | 2025 |
| Listis AS | | 2018 |
| Litt Brukt AS | Wholesale & retail | 2019 |
| Lkjbolig AS | Construction | 2020 |
| Lkwdesign AS | Wholesale & retail | 2017 |