| Lander Micro Systems | No tapes | No tapes | No books | No hardware |
| Leisure Games | No tapes | No tapes | No books | No hardware |
| Linsac | No tapes | No tapes | Books | No hardware |
| Llamasoft | Tapes | No tapes | No books | No hardware |
| Logan Software | No tapes | No tapes | No books | No hardware |
| Loriciels | Tapes | No tapes | No books | No hardware |
| Lothlorien | Tapes | No tapes | No books | No hardware |