| LUBAN KING FU INTERNATIONAL CULTURE MEDIA LIMITED | Private company limited by shares | Dissolved |
| KINGS ENTERTAINMENT CULTURE LIMITED | | Live |
| Kingswood China Culture Communication Co., Limited | Private company limited by shares | Live |
| Kingtron Entertainment Culture Limited | Private company limited by shares | Live |
| KINLONZ CULTURE LIMITED | Private company limited by shares | Live |
| Kissy Fashion Culture Investment Co., Limited | Private company limited by shares | Live |
| CULTURE KITCHEN LIMITED | Private company limited by shares | Dissolved |
| Knight Media Culture Limited | Private company limited by shares | Live |
| Koliya Culture Limited | | Live |
| Korea Metayou Culture Co., Limited | | Live |
| KOREA AIER FLUMMERY ENFANT CULTURE LIMITED | Private company limited by shares | Dissolved |
| KOREA WODISEN CULTURE GOODS CO., LIMITED | Private company limited by shares | Dissolved |
| LEE Korean Culture Limited | Private company limited by shares | Live |
| KOREAN CULTURE INTERNATIONAL TRADE CO., LIMITED | Private company limited by shares | Live |
| KUPIN CULTURE SHIRT CIOTHING CO., LIMITED | Private company limited by shares | Live |
| KWAN TI CULTURE SERVICE LIMITED | | Live |
| CULTURE LABORATORY LIMITED | Private company limited by shares | Live |
| LAM'S BIGAN WINE CULTURE LIMITED | Private company limited by shares | Live |
| LANAYA TOURISM AND CULTURE GROUP (HK) COMPANY LIMITED | | Live |
| Land Culture Limited | Private company limited by shares | Live |
| PURE LAND ART & CULTURE CO., LIMITED | Private company limited by shares | Live |
| LANDRICH CULTURE LIMITED | Private company limited by shares | Live |
| Hope Language and Culture Limited | Private company limited by shares | Live |
| LAN'S CULTURE GROUP LIMITED | Private company limited by shares | Live |
| Lantau Culture Limited | | Live |
| Lantern-Voyaging culture Media Limited | | Live |
| LANYING WIND (HK) CULTURE MEDIA LIMITED | Private company limited by shares | Dissolved |
| Lanyv Culture Limited | Private company limited by shares | Live |
| CHINA LAOZI CULTURE COLLEGE LIMITED | Private company limited by shares | Live |
| CHINA LAOZI CULTURE COMMUNICATION GROUP LIMITED | Private company limited by shares | Live |
| CHINA LAOZI CULTURE MEDIA LIMITED | Private company limited by shares | Live |
| CHINESE LAOZI CULTURE GROUP LIMITED | Private company limited by shares | Live |
| HK LAOZI FILM AND TELEVISION CULTURE DISSEMINATIVE LIMITED | Private company limited by shares | Dissolved |
| RED LEAF ENTERTAINMENT CULTURE LIMITED | Private company limited by shares | Live |
| CHINESE CULTURE ARTISTS LEAGUE LIMITED | Private company limited by shares | Live |
| Leap Culture Limited | | Live |
| Happy Learning Culture Limited | Private company limited by shares | Live |
| LEAYUM CULTURE MEDIA LIMITED | | Live |
| Leedin International Culture Investment Co., Limited | Private company limited by shares | Live |
| LEER CULTURE COMMUNICATION CO., LIMITED | Private company limited by shares | Live |
| HONG KONG LEI'S CULTURE DEVELOP LIMITED | Private company limited by shares | Dissolved |
| Culture and Leisure Limited | Private company limited by shares | Live |
| Lejirong Sports Culture Limited | Private company limited by shares | Live |
| Leju Culture Media Co., Limited | Private company limited by shares | Live |
| LEMON CULTURE (HK) LIMITED | | Live |
| Leon Culture Media Limited | | Live |
| Sam Leung Creative Culture Limited | Private company limited by shares | Live |
| LIFE CULTURE LIMITED | Private company limited by shares | Live |
| LIFE CULTURE ASSOCIATION LIMITED | Company limited by guarantee | Live |
| CHINA CULTURE LIFE HERITAGE GROUP LIMITED | Private company limited by shares | Live |
| China Tea Mat of Life Culture & Technology Co. , Limited | Private company limited by shares | Live |
| Life Zen Garden Culture International Co., Limited | Private company limited by shares | Live |
| LIFE OF WISDOM CULTURE COMMUNICATION COMPANY LIMITED | Private company limited by shares | Live |
| Life Microfilm Data Culture Technology Limited | Private company limited by shares | Live |
| CHINA DONGHUA CULTURE AND LIFE SCIENCE LIMITED | Private company limited by shares | Live |
| LIFE CULTURE EDUCATION GROUP CO., LIMITED | Private company limited by shares | Live |
| Life Culture Engineering Limited | Private company limited by shares | Live |
| LIFE CULTURE ENTERPRISES LIMITED | Private company limited by shares | Live |
| FOOTBALL LIFE & CULTURE COMPANY LIMITED | | Live |
| Guangchengzi Life Culture Research Association Limited | Company limited by guarantee | Live |
| Huai'en Life Culture Co., Limited | Private company limited by shares | Live |
| Life Culture Investment Limited | Private company limited by shares | Live |
| LANGQUAN LIFE & CULTURE COLLEGE CO. LIMITED | Private company limited by shares | Live |
| Longhua Life Culture Association Limited | Company limited by guarantee | Live |
| Life Culture Management Limited | Private company limited by shares | Live |
| Miss Life Culture Group(HK) Co., Limited | Private company limited by shares | Live |
| CULTURE & LIFE PUBLISHING COMPANY LIMITED | Private company limited by shares | Dissolved |
| HK NEW LIFE CULTURE SPREAD GROUP LIMITED | Private company limited by shares | Live |
| SIMPLE&EASY LIFE VEGETARIAN CULTURE LIMITED | Private company limited by shares | Live |
| Lifewell Culture Co., Limited | Private company limited by shares | Live |
| Century Light Culture Communication Company Limited | Private company limited by shares | Live |
| LIGHTHEART CULTURE COMPANY LIMITED | Private company limited by shares | Dissolved |
| LIGHTING CULTURE LIMITED | Private company limited by shares | Dissolved |
| Northern Lights Media Culture Limited | Private company limited by shares | Live |
| FILIAL PIETY LINE CULTURE MEDIA LIMITED | Private company limited by shares | Live |
| Shanghai Lingge Culture Communication Co., Limited | Private company limited by shares | Live |
| LINGNAN CULTURE AND ART PUBLISHING CO., LIMITED | Private company limited by shares | Live |
| CULTURE LINK LIMITED | Private company limited by shares | Dissolved |
| Link Culture Limited | | Live |
| CULTURE LINKAGE LIMITED | | Live |
| LION HEAD CULTURE LIMITED | | Live |
| Lion Culture (Hong Kong) Trading Limited | | Live |
| China Aged Liquor Culture Research Limited | Private company limited by shares | Live |
| CHINA LIQUOR CULTURE MUSEUM LIMITED | Private company limited by shares | Live |
| HK SUNSUNDO LIQUOR CULTURE GROUP LIMITED | Private company limited by shares | Dissolved |
| Greater China Literature Culture Limited | Private company limited by shares | Live |
| LITTLE APPLE CULTURE LIMITED | Private company limited by shares | Live |
| LIU-CHIEH CULTURE OF COMMUNICATION BUSINESS (H.K.) COMPANY LIMITED | Private company limited by shares | Dissolved |
| HK SANFU LIUHE CULTURE CENTER CO., LIMITED | Private company limited by shares | Dissolved |
| Live And Life Architectural Culture Co., Limited | Private company limited by shares | Live |
| Live Entertainment Culture Limited | Private company limited by shares | Live |
| Live Culture Investment Group Limited | Private company limited by shares | Live |
| HK ZHUANGXIU LIVING HOME CULTURE PROPAGATE LIMITED | Private company limited by shares | Dissolved |
| LIYU CULTURE LIMITED | Private company limited by shares | Live |
| China Local Gods Culture Promotion Limited | Private company limited by shares | Live |
| LOGOS COMMERCE CULTURE LIMITED | Private company limited by shares | Dissolved |
| LOGOS CUISINE & CULTURE LIMITED | Private company limited by shares | Dissolved |
| LOKA CULTURE COMMUNICATION CO., LIMITED | Private company limited by shares | Live |
| LOKDAY CULTURE LIMITED | | Live |
| LONG REN CULTURE LIMITED | Private company limited by shares | Dissolved |