| 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 |
| STEVEN YU, MCCANN & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| McGill Associates Limited | Private company limited by shares | Live |
| McKevith and Associates Limited | Private company limited by shares | Live |
| McKevith and Associates Limited | Private company limited by shares | Live |
| MELROSE ASSOCIATES LIMITED | Private company limited by shares | Live |
| MERRILL AND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MICHAEL CHUNG ASSOCIATES LIMITED | Private company limited by shares | Live |
| MICHAEL THORNHILL & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MICHEAL & ASSOCIATES LIMITED | Private company limited by shares | Live |
| MICRO-BUSINESS ASSOCIATES LIMITED | Private company limited by shares | Live |
| Midas Associates Limited | Private company limited by shares | Live |
| MIDDLESBOR ASSOCIATES LIMITED | Private company limited by shares | Live |
| MIDIAWEST ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MIDLAND ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Millennium Associates AG Limited | Private company limited by shares | Dissolved |
| MILTON ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MISSION & ASSOCIATES LIMITED | Private company limited by shares | Live |
| M.K.Wong & Associates Co. Limited | Private company limited by shares | Live |
| MOMENTUM ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MONCINI ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MON'QR & ASSOCIATES LIMITED | Private company limited by shares | Live |
| Montagna Associates Limited | Private company limited by shares | Live |
| MONTGOMERY ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| K. MOODY ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MOORE STEPHENS ASSOCIATES LIMITED | Private company limited by shares | Live |
| Moorgate Associates Limited | Private company limited by shares | Live |
| MORAYO ASSOCIATES HK LIMITED | Private company limited by shares | Dissolved |
| MOREGWHY ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MORGAN & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Morn Associates Limited | Private company limited by shares | Dissolved |
| MOSS & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MOTT & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MOUNTHILL ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MPayMe Associates Limited | Private company limited by shares | Live |
| MRRM Associates Limited | Private company limited by shares | Live |
| MULTIPLEX & ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| MYCROFT ASSOCIATES LIMITED | Private company limited by shares | Dissolved |
| Naco Textiles & Associates Limited | Private company limited by shares | Live |
| NAKAYAMA ASSOCIATES LIMITED | Private company limited by shares | Live |
| NANO ASSOCIATES LIMITED | Private company limited by shares | Dissolved |