| KUBARK ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| G. KUNG & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| KUNG ASSOCIATES LIMITED | Private company limited by shares | Live |
| KURON ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| K.W. TSO & ASSOCIATES LIMITED | Private company limited by shares | Live |
| KWAH ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAFAYE & ASSOCIATES LIMITED | Private company limited by shares | Live |
| LAKES ASSOCIATES LIMITED | Private company limited by shares | Live |
| LAMMAK ASSOCIATES LIMITED | Private company limited by shares | Live |
| LAMONT & JENSEN ASSOCIATES LIMITED | Private company limited by shares | Live |
| LANCELOT ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAND & FORTUNE ASSOCIATES LIMITED | Private company limited by shares | Live |
| Marine & Land Associates Limited | Private company limited by shares | Live |
| LAND MASTER & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAND MASTER & ASSOCIATES VALUERS LIMITED | Private company limited by shares | Live |
| LANGUAGE ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LANSING ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAUDER ASSOCIATES LIMITED | Private company limited by shares | Live Commenced dormancy on 13-Oct-2009 |
| Launch Associates Limited | Private company limited by shares | Dissolved |
| LAURENT & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAUTARO ASSOCIATES LIMITED | Private company limited by shares | Live |
| LAVIN HALL ASSOCIATES LIMITED | Private company limited by shares | Live |
| A. W. LAWRENCE & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LAWRENCE LEE AND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LEADER ASSOCIATES LIMITED | Private company limited by shares | Live |
| Learning Associates Limited | Private company limited by shares | Live |
| LEE, KOO & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LEE, MARTIN & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LEEWOOD ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| KTL LEGAL ASSOCIATES LIMITED | Private company limited by shares | Live |
| Borderless Legal Associates Limited | Private company limited by shares | Live |
| LEON & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| HAY LEPASTRIER AND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LESLIE TAM & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LES LESLIE ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LESLIE TAM & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| C K LEUNG & ASSOCIATES COMPANY LIMITED | Private company limited by shares | Live |
| GKP LEUNG & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| P. Y. LEUNG & ASSOCIATES LIMITED | Private company limited by shares | Live |
| DR. LEUNG & ASSOCIATES LIMITED | Private company limited by shares | Live |
| LEUNG & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Ben Leung & Associates Limited | | Live |
| VICTOR LEUNG & ASSOCIATES LIMITED | Private company limited by shares | Live |
| LIAKER & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LIBRE ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LIEMCHENG & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LINCOM & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LINDSAY & ASSOCIATES LIMITED | Private company limited by shares | Live |
| LINK ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| TOP LINK ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LINK ART ADVERTISING ASSOCIATES COMPANY LIMITED | Private company limited by shares | Live |
| LINK-APPOINT AND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LINKMEN ASSOCIATES LIMITED | Private company limited by shares | Live |
| LINUS ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LIONEL LEO & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LIPPO AND ASSOCIATES LIMITED | Private company limited by shares | Live |
| LI'S ASSOCIATES PTY LIMITED | Private company limited by shares | Dissolved |
| LIVLAND ASSOCIATES LIMITED | Private company limited by shares | Live |
| L.K.S & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Local Leverage Associates Limited | Private company limited by shares | Dissolved |
| Locke & Associates Limited | Private company limited by shares | Live |
| LOCUS ASSOCIATES LIMITED | Private company limited by shares | Live |
| LOGISTIC & IT ASSOCIATES LIMITED | Private company limited by shares | Live |
| London Capital Associates Limited | Private company limited by shares | Live |
| Rich Long and Associates Limited | | Live |
| A. LOUIE ASSOCIATES LIMITED | Private company limited by shares | Live |
| L-SQUARE & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LUCKY & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| LUCKY ASSOCIATES INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LUCKY ASSOCIATES INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LUNABASE & Associates Limited | Private company limited by shares | Live |
| LUSK & ASSOCIATES LIMITED | Private company limited by shares | Live |
| LYNDON & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MABEL J. & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MACCHOW ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MAINLAND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MandN Design Associates Limited | Private company limited by shares | Live |
| JEFF MANN & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Manor Associates Limited | Private company limited by shares | Live |
| MANSFIELD & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| REZUANI, MANSFIELD & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| CARPET ASSOCIATES MANUFACTURING LIMITED | Private company limited by shares | Live |
| MANYEE & ASSOCIATES INVESTMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAPLE & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MARKET ASSOCIATES, LIMITED | Private company limited by shares | Dissolved |
| MARKHAM ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MARQUIS & JOHNSON ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MARTIE ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| M. MARTIN & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MARVEL ASSOCIATES LIMITED | Private company limited by shares | Live |
| Magun Marx & Associates Limited | Private company limited by shares | Dissolved |
| MARY CHIU & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MASCOT & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MASS & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MASTER & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Material Plus Associates Limited | | Live |
| MATHER ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MATHEWS & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MAURICE LEE AND ASSOCIATES LIMITED | Private company limited by shares | Live |
| MAZING (ASSOCIATES) LIMITED | Private company limited by shares | Live |