L & M Group Investments L.G. Atkinson Import-Export, Inc. LGU-Sablayan, Occ. Mibdoro La Suerte Cigar La Tondeña Distillers, Inc. La Union Electric Co., Inc. Labo Telephone Company Labware Resources Lamon Bay Ice Plant & Cold Storage Lamsan Trading Land Bank of the Philippines Landmark, Inc. (The) Las Buenas Development Corporation Lawin Engineering & Management Services Leader-Reyphil Cable Corporation Legaspi Oil Co., Inc. Lepanto Consolidated Mining Corporation Lerrox Industrial Corporation LG Foods LG Guzman Engineering Liang Court Veldon Pte. Ltd. Liberty Broadcasting Network, Inc. Liberty Flour Mills, Inc.

Liberty Telecoms Light Rail Transport Authority (LRTA) Limketkai & Sons Milling, Inc. Lingap Pangkabataan Litton Mills Lloyds Richfield LM Power Engineering Corporation LMG Chemicals, Inc. Local Water Utilities Administration Lollytogs Ltd. Lopez Sugar Corporation LRT 1 Via Hyundai LRT 3 Via Sumitomo Lsi Ludo & Luym Corporation Lufthansa German Airlines Luigi Lumalag Farm, Inc. Luminux Luzon Air Products Luzon Power LVP Industries