Laminar Research :	www.x-plane.com
LavaMind :	www.lavamind.com
Learning Company :	www.learningco.com
Legend Entertainment :	www.legendent.com
Lionhead Studios :	www.lionhead.co.uk
Live Media :	www.livemedia.co.uk
Logic Factory :	www.logicfactory.com
LogicWare :	www.logicware.com
Looking Glass Studios :	www.lglass.com
Lost Shaker :	www.netmart.com/lostshaker
Lucasarts Entertainment :	www.lucasarts.com
Lucas Learning :	www.lucaslearning.com
Luna Entertainment :	www.lunaentertainment.com