| Langbrygga Skien AS | Real estate | 2008 |
| Langemyhr Holding AS | Construction | 2005 |
| Larsen Helse AS | Health & social care | 2018 |
| Larsen Media AS | Professional & scientific | 2016 |
| Lau AS | | 2026 |
| Laur AS | | 2014 |
| Lauritz Tønsberg AS | Hospitality | 2022 |
| Lauritzen Utvikling AS | Professional & scientific | 2022 |
| Laurus AS | | 2019 |
| LD Utleie AS | Arts & recreation | 2024 |
| Leap IT AS | Information & communication | 2021 |
| Lefsrødåsen AS | Real estate | 2011 |
| Lege Hanna H Tangen AS | Health & social care | 2023 |
| Lege Jon a Fjose AS | Health & social care | 2026 |
| Lege Morten Bastøe AS | Health & social care | 2015 |
| Lege Odd Eilerås AS | Health & social care | 2012 |
| Legene Blystad Og Rasting Da | Health & social care | 2004 |
| Legesenteret 3 Leger Da | Health & social care | 2003 |
| Leimei AS | Transport & logistics | 2023 |
| Leistad Invest AS | Real estate | 2005 |
| Lekven Media AS | Professional & scientific | 2021 |
| Lemen AS | Transport & logistics | 2025 |
| Lemon Id AS | Real estate | 2005 |
| Lentis Holding AS | | 2019 |
| Leocor Holding AS | | 2024 |
| Lepsøe Reiser AS | Administrative & support | 2021 |
| Lettbestilt AS | Information & communication | 2026 |
| LEVEL2 AS | Professional & scientific | 2018 |
| Lex Holding AS | Professional & scientific | 2014 |
| Lidal AS | | 2026 |
| Lidal Takst AS | Real estate | 2025 |
| Lido AS | Real estate | 2019 |
| Liefamily Invest AS | Administrative & support | 2023 |
| Liljen Holding AS | | 2021 |
| Lima La Agency AS | Professional & scientific | 2025 |
| Lindhjem Invest AS | Real estate | 2018 |
| Lindum Holding AS | | 2018 |
| Lingen AS | | 2020 |
| Link Drift Da | Construction | 2003 |
| Linnea Kompetanse AS | Health & social care | 2011 |
| Linnea Kompetansesenter AS | Health & social care | 2017 |
| Linnom AS | Professional & scientific | 2000 |
| Linnom Holding AS | Professional & scientific | 2013 |
| Lino Invest AS | | 2026 |
| Lionheart AS | Professional & scientific | 2002 |
| Lisa M. Røgeberg Holding AS | Financial services | 2005 |
| Lithra Helse AS | Health & social care | 1998 |
| Litpersona Norway AS | Construction | 2024 |
| Litpersona Norway Nuf | Construction | 2022 |
| Living Forsikring AS | Financial services | 2013 |
| Ljøterud Invest AS | Wholesale & retail | 2018 |
| Llantz Holding AS | | 2024 |
| LLC Digital AS | Information & communication | 2023 |
| LMB Farge Og Interiørdesign AS | Professional & scientific | 2016 |
| LMV Finans AS | | 2023 |
| LN Bakke AS | | 2022 |
| Loddsalg AS | Information & communication | 2025 |
| Lohne Consulting AS | Administrative & support | 2016 |
| Lokale Helter AS | | 2022 |
| Longbow AS | Professional & scientific | 2014 |
| Longtraders AS | Transport & logistics | 1984 |
| Loopback Da | Information & communication | 2023 |
| Lord Linus Invest AS | | 2021 |
| Losers Invests AS | Real estate | 2015 |
| Lozo Holding AS | | 2022 |
| Ls-Holding AS | | 2020 |
| LTK Invest Holding AS | | 2024 |
| Ltk-Kapital AS | | 2023 |
| Luceo Nordics AS | Wholesale & retail | 2025 |
| Ludv. G. Braathens Rederi AS | Transport & logistics | 2005 |
| Lumeno AS | Information & communication | 2023 |
| Lunas Invest AS | Real estate | 2024 |
| Lunderønningen AS | | 2022 |
| Lungespesialist AS | Health & social care | 2023 |
| Luthor AS | Arts & recreation | 2020 |
| Lyan Holding AS | | 2025 |
| Løkeberg Holding AS | Real estate | 2022 |
| Løkebergstua Barnehage SA | Education | 1999 |
| Løkta AS | Professional & scientific | 2001 |
| Løn Gartneri AS | Agriculture & fishing | 1987 |
| Løvolds Hus AS | Real estate | 1990 |
| M Fjeldstad AS | Transport & logistics | 2005 |
| M.Stafsberg AS | Information & communication | 2022 |
| Ma Vest AS | Wholesale & retail | 2009 |
| Macpoint Ans | Professional & scientific | 1991 |
| Maemli Holding AS | | 2024 |
| Magga Holding AS | Real estate | 2019 |
| Maison Maise AS | Wholesale & retail | 2022 |
| Makasi Balance AS | Wholesale & retail | 2019 |
| Malefirma Zein AS | Construction | 2019 |
| Malerfirma Farge AS | Construction | 2024 |
| Malerfirma Wagner & Co AS | Construction | 1994 |
| Malermestrene Romøren & Stephens AS | Construction | 2024 |
| Malhi Restaurant AS | Hospitality | 2024 |
| Malia Invest AS | Professional & scientific | 2020 |
| Malingskongen AS | Wholesale & retail | 2016 |
| Malme Invest AS | | 2026 |
| Malterud Holding AS | | 2025 |
| Malu Eiendom AS | Real estate | 2018 |
| Mamaca AS | Real estate | 2016 |