| Leading Decoration & Construction Limited | Private company limited by shares | Live |
| LEADING DESIGN & DECORATION LIMITED | Private company limited by shares | Live |
| Leadtek Decoration Company Limited | Private company limited by shares | Live |
| CHINA DECORATION (LEAGUE) GROUP CO., LIMITED | Private company limited by shares | Live |
| China Construction Decoration League Co., Limited | Private company limited by shares | Live |
| DONGGUAN LEELONG DECORATION MANUFACTURING CO., LIMITED | Private company limited by shares | Dissolved |
| LEGEND DECORATION LIMITED | Private company limited by shares | Live |
| LEONDA DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| Let's Do Decoration Limited | Private company limited by shares | Live |
| LEUNG'S DECORATION COMPANY LIMITED | Private company limited by shares | Live Commenced dormancy on 22-Nov-2012 |
| LEWA DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| LEXTAN DECORATION LIMITED | Private company limited by shares | Dissolved |
| LHSD DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| LiangliangjiaDesign and Decoration Company Limited | | Live |
| CHINA HK LIBELL ARCHITECTURAL DECORATION LIMITED | Private company limited by shares | Live |
| HOP LICK DECORATION & FURNITURE CO., LIMITED | Private company limited by shares | Live |
| Artiwood Life & Decoration Co. Limited | Private company limited by shares | Live |
| LONG LIFE DECORATION & ENGINEERING LIMITED | Private company limited by shares | Live |
| E PLUS LIFESTYLE DESIGN AND DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| Lifetime Wedding & Event Decoration Limited | Private company limited by shares | Live |
| SUN LIGHT DECORATION LIMITED | Private company limited by shares | Dissolved |
| BRIGHT SMART LIGHT DECORATION (HK) LIMITED | Private company limited by shares | Dissolved |
| CENTRAL LIGHT DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| Light Bulb Decoration and Engineering Limited | Private company limited by shares | Live |
| Light Bulb Design Decoration and Engineering Limited | Private company limited by shares | Live |
| Light Luxury Decoration Engineering Limited | | Live |
| XINGLIN LIGHT DECORATION INTERNATIONAL GIFTWARE LIMITED | Private company limited by shares | Dissolved |
| PIGEON LIGHT DECORATION LIMITED | Private company limited by shares | Dissolved |
| TAK PO LIGHT DECORATION & TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Light & Decoration Trading Company Limited | Private company limited by shares | Dissolved |
| YIWUSHI CAILING LIGHT DECORATION TRADING COMPANY LIMITED | Private company limited by shares | Live |
| Lighting Decoration Limited | Private company limited by shares | Live |
| GRAND DECORATION LIGHTING LIMITED | Private company limited by shares | Live |
| Jujia Lighting Decoration Limited | Private company limited by shares | Live |
| Simplex Lighting and Decoration Limited | Private company limited by shares | Live |
| Sunny Lighting Decoration Company Limited | Private company limited by shares | Live |
| HK YIXING LIGHTING & DECORATION CO., LIMITED | Private company limited by shares | Dissolved |
| CHINA DECORATION LIGHTS (HOLDING) LIMITED | Private company limited by shares | Live |
| TOTAL LIGHTS & DECORATION WORK LIMITED | Private company limited by shares | Dissolved |
| Lijian Decoration Engineering Co., Limited | Private company limited by shares | Live |
| LILY DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| NEW MAIN LINE DECORATION LIMITED | Private company limited by shares | Live |
| LINK DECORATION LIMITED | Private company limited by shares | Live |
| LINLUNG DESIGN & DECORATION CO. LIMITED | Private company limited by shares | Dissolved |
| Linyi Dreamland Decoration Materials Co., Limited | | Live |
| LINYI KANGBEIER DECORATION ENGINEERING CO., LIMITED | Private company limited by shares | Live |
| Linyunxuan Decoration Engineering Co. Limited | Private company limited by shares | Live |
| LION DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| LIRONG DECORATION CO., LIMITED | Private company limited by shares | Live |
| MONA LISA BATHROOM DECORATION CO., LIMITED | Private company limited by shares | Dissolved |
| LISON DECORATION ENGINEERING LIMITED | Private company limited by shares | Live |
| LIUMU CONSTRUCTION DECORATION PROJECT CO., LIMITED | Private company limited by shares | Dissolved |
| LIU'S DESIGN & DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| W Living Decoration Engineering Limited | | Live |
| FINE LIVING DECORATION CO., LIMITED | Private company limited by shares | Dissolved |
| Happy Living Decoration Limited | Private company limited by shares | Live |
| Living Home Decoration Company Limited | Private company limited by shares | Live |
| Living Moment Decoration Limited | | Live |
| Loft Decoration Limited | Private company limited by shares | Live |
| LOGOS DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| LONG WIN DECORATION LIMITED | Private company limited by shares | Dissolved |
| HK LONGDI DECORATION LIMITED | Private company limited by shares | Live |
| LOOKATME DECORATION LIMITED | Private company limited by shares | Live |
| LOONTIN DECORATION LIMITED | Private company limited by shares | Live |
| FINE LORD CHIN TO DESIGN AND DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LORRAINE ENGINEERING AND DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LOTON DECORATION WORKS LIMITED | Private company limited by shares | Live |
| LOVE OPTION DECORATION LIMITED | Private company limited by shares | Live |
| LOVE OPTION WEDDING DECORATION LIMITED | Private company limited by shares | Live Commenced dormancy on 08-Apr-2013 |
| LOYAL CONSTRUCTION AND DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LOYAL (CHINA) CONSTRUCTION AND DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LOYAL DECORATION ENGINEERING LIMITED | Private company limited by shares | Live |
| Loyalty Decoration Limited | Private company limited by shares | Live |
| LUCKYSEEN DECORATION LIMITED | Private company limited by shares | Dissolved |
| Luminous Decoration Engineering Company Limited | | Live |
| SUN LUNG DECORATION COMPANY LIMITED | Private company limited by shares | Live |
| LUNG KEE DECORATION LIMITED | Private company limited by shares | Dissolved |
| KAM LUNG DECORATION LIMITED | Private company limited by shares | Dissolved |
| LUNG WAH DECORATION LIMITED | Private company limited by shares | Dissolved |
| Po Lung Decoration Company Limited | Private company limited by shares | Dissolved |
| WAI LUNG DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| WEI LUNG ADVERTISING & DECORATION CO. LIMITED | Private company limited by shares | Live |
| KAM LUNG DECORATION CONTRACTORS LIMITED | Private company limited by shares | Dissolved |
| Po Lung (Creative Decoration) Limited | Private company limited by shares | Live |
| Hang Lung Decoration Engineering Company Limited | Private company limited by shares | Live |
| HING LUNG DECORATION ENGINEERING LIMITED | Private company limited by shares | Live |
| Fai Lung Furniture & Decoration Company Limited | Private company limited by shares | Dissolved |
| LUNG KONG DECORATION LIMITED | Private company limited by shares | Live |
| Luxury Decoration Engineer Limited | Private company limited by shares | Live |
| LUXUS DECORATION ENGINEERING LIMITED | Private company limited by shares | Dissolved |
| L.Y. Decoration Limited | | Live |
| LYON PAK DECORATION ENGINEERING COMPANY LIMITED | Private company limited by shares | Live |
| Together Decoration (Macau) Limited | Private company limited by shares | Live |
| MACROMART DECORATION LIMITED | Private company limited by shares | Live |
| Made Art Decoration Company Limited | Private company limited by shares | Live |
| Magic Decoration Limited | Private company limited by shares | Live |
| MAIN FAI DECORATION WORKS LIMITED | Private company limited by shares | Live |
| Major Decoration and Realtors Limited | Private company limited by shares | Live |
| FRANKLIN MAKATI DECORATION COMPANY LIMITED | Private company limited by shares | Dissolved |
| HK NEWHARBOUR DECORATION MANAGEMENT GROUP LIMITED | Private company limited by shares | Dissolved |