| LEVEL TEN FASHION LIMITED | Private company limited by shares | Live |
| LEVERAGE FASHION LIMITED | Private company limited by shares | Live |
| LEXI LATEST FASHION LIMITED | Private company limited by shares | Live |
| L.H. FASHION COMPANY LIMITED | Private company limited by shares | Live |
| L.H. GRANVILLE FASHION LIMITED | Private company limited by shares | Dissolved |
| LIAND FASHION CO. LIMITED | Private company limited by shares | Live |
| FRANCE LIANHUANMA FASHION LIMITED | Private company limited by shares | Live |
| Lianyu Fashion Limited | Private company limited by shares | Live |
| LIBRARY FASHION LIMITED | Private company limited by shares | Dissolved |
| Lida Fashion Limited | | Live |
| LIDIA FASHION LIMITED | Private company limited by shares | Live |
| Lifestyle Fashion Limited | Private company limited by shares | Dissolved |
| FASHION LIFESTYLE LIMITED | | Live |
| HK FASHION & ART LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| HK FASHION LIHE C.D LIMITED | Private company limited by shares | Live |
| LIJING FASHION LIMITED | Private company limited by shares | Dissolved |
| LILAS FASHION LIMITED | Private company limited by shares | Dissolved |
| LILYFIELD FASHION HOLDING LIMITED | Private company limited by shares | Live |
| SM FASHION LINES LIMITED | Private company limited by shares | Live |
| LINGLONG FASHION LIMITED | Private company limited by shares | Live |
| LINK FASHION LIMITED | Private company limited by shares | Dissolved |
| LINK 2 FASHION COMPANY LIMITED | Private company limited by shares | Live |
| LINK FASHION LIMITED | Private company limited by shares | Live |
| FASHION LINK MANUFACTURING LIMITED | Private company limited by shares | Live |
| FASHION LINK MERCHANDISING LIMITED | Private company limited by shares | Live |
| FASHION LINK PUBLICATIONS LIMITED | Private company limited by shares | Live |
| LINKAGE FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| FASHION LINKER LIMITED | Private company limited by shares | Dissolved |
| FASHION LINKS LIMITED | Private company limited by shares | Live |
| Liqun Fashion Limited | Private company limited by shares | Live |
| HK (LISHIDAN) FASHION LIMITED | Private company limited by shares | Live |
| LITA FASHION LIMITED | Private company limited by shares | Dissolved |
| LITMUS FASHION LIMITED | Private company limited by shares | Live |
| LITTLETEX FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LITTLETEX FASHION COMPANY LIMITED | Private company limited by shares | Live |
| ITALY LOFKAT VALENTINO FASHION LIMITED | Private company limited by shares | Dissolved |
| NOVA OF LONDON FASHION LIMITED | Private company limited by shares | Live |
| LONGSHENG FASHION LIMITED | Private company limited by shares | Live |
| Longyao Fashion Co. Limited | Private company limited by shares | Live |
| LONNY'S FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| LONSON FASHION LIMITED | Private company limited by shares | Live |
| IN LOOK FASHION LIMITED | Private company limited by shares | Dissolved |
| NU LOOK FASHION LIMITED | Private company limited by shares | Dissolved |
| Look Fashion Limited | | Live |
| FRANCE ST LORII FASHION LIMITED | Private company limited by shares | Dissolved |
| RJ FASHION LOUNG LIMITED | Private company limited by shares | Live |
| LOVE FASHION L LIMITED | Private company limited by shares | Live |
| ITALY LOVE FASHION DRESS INTERNATIONAL GROUP LIMITED | Private company limited by shares | Live |
| LOVE FASHION JEWELRY LIMITED | Private company limited by shares | Live |
| Love & Victory Fashion Limited | Private company limited by shares | Live |
| L'Strawberry Fashion Company Limited | Private company limited by shares | Live |
| DE LUCCA FASHION LIMITED | Private company limited by shares | Live |
| LUCINDA FASHION LIMITED | Private company limited by shares | Live |
| LUCKY 8 FASHION LIMITED | Private company limited by shares | Dissolved |
| LUCKY HILL FASHION LIMITED | Private company limited by shares | Live |
| LUIRE Fashion Co. Limited | Private company limited by shares | Live |
| LUMENGIO FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| Luminon Fashion Co. Limited | Private company limited by shares | Live |
| YAU LUNG FASHION LIMITED | Private company limited by shares | Dissolved |
| KIM LUNG FASHION LIMITED | Private company limited by shares | Live |
| LUNG TAI FASHION LIMITED | Private company limited by shares | Dissolved |
| Lung Fat Fashion Company Limited | Private company limited by shares | Live |
| LUNG'S FASHION COMPANY LIMITED | Private company limited by shares | Live |
| LUOBANG JINDUN FASHION LIMITED | Private company limited by shares | Dissolved |
| USA LUOTUO FASHION LIMITED | Private company limited by shares | Live |
| LUVIZ FASHION LIMITED | Private company limited by shares | Live |
| LUXURY FASHION LIMITED | Private company limited by shares | Dissolved |
| Y & F LUXURY FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| J'S LUXURY FASHION LIMITED | Private company limited by shares | Live |
| OWISH LUXURY FASHION LIMITED | Private company limited by shares | Live |
| FASHION LUXURY YIELD LIMITED | Private company limited by shares | Live |
| L.Y. FASHION LIMITED | Private company limited by shares | Dissolved |
| LYDIA FASHION JEWELRY LIMITED | Private company limited by shares | Live |
| MABLE YEUNG'S FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| MACY FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| MACY FASHION LIMITED | Private company limited by shares | Live |
| MAGIC PRINCESS FASHION LIMITED | Private company limited by shares | Live |
| MAGNIFICENT FASHION LIMITED | Private company limited by shares | Live |
| MAGNINA FASHION COMPANY LIMITED | Private company limited by shares | Live |
| MAIA FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAINTEX FASHION LIMITED | Private company limited by shares | Dissolved |
| FASHION MAKER LIMITED | Private company limited by shares | Live |
| FASHION MAKER NB LIMITED | Private company limited by shares | Live |
| FASHION MAKERS, LIMITED | Private company limited by shares | Dissolved |
| MAKURA FASHION LIMITED | Private company limited by shares | Dissolved |
| Manchu Times Fashion Limited | Private company limited by shares | Live |
| MANFEI FASHION LIMITED | Private company limited by shares | Live |
| HK MANFENG FUR FASHION LIMITED | Private company limited by shares | Live |
| MANHATTAN FUR FASHION LIMITED | Private company limited by shares | Live |
| FASHION MANHATTAN LIMITED | | Live |
| FASHION MANNEQUINS COMPANY LIMITED | Private company limited by shares | Live |
| FRANCE MANTUOLUO FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| FASHION WIG MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| C & R FASHION MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| EDA FASHION MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| SUN WAH FASHION MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| WAI KA FASHION MANUFACTORY LIMITED | Private company limited by shares | Live |
| GOLDDO FASHION MANUFACTORY COMPANY LIMITED | Private company limited by shares | Dissolved |
| FASHION HANDBAGS MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| MAYCE FASHION MANUFACTORY LIMITED | Private company limited by shares | Live |