| PACIFIC LEGEND LIMITED | Private company limited by shares | Dissolved |
| MAX LEADER INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| LEXKING LIMITED | Private company limited by shares | Dissolved |
| LEXCORP LIMITED | Private company limited by shares | Dissolved |
| LEXLION LIMITED | Private company limited by shares | Dissolved |
| LEADER WIN INVESTMENT LIMITED | Private company limited by shares | Live |
| LEXSUN INVESTMENTS LIMITED | Private company limited by shares | Live |
| LEXSUN INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| BAN WAH LEATHER GOODS LIMITED | Private company limited by shares | Live |
| LEADWAY DEVELOPMENT (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| LESMART COMPANY LIMITED | Private company limited by shares | Live |
| TOP LEAD ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| MORRIS & LEWIS BONDED WAREHOUSING & TRADING LIMITED | Private company limited by shares | Dissolved |
| VAST LEADER INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LEATHER TREND LIMITED | Private company limited by shares | Live |
| LEONORE LIMITED | Private company limited by shares | Live |
| LEUNG KUI CHI COMPANY LIMITED | Private company limited by shares | Live |
| LEATHER SHOP ACCESSORIES (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| LEONE COMPANY LIMITED | Private company limited by shares | Dissolved |
| NEW CHINA FINANCE LEASING COMPANY LIMITED | Private company limited by shares | Live |
| LEWIS LIMITED | Private company limited by shares | Dissolved |
| LEADING TOP INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| HON WING LEATHER LIMITED | Private company limited by shares | Dissolved |
| SMART LEGEND LIMITED | Private company limited by shares | Dissolved |
| LEADS INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| LEAD SKY ENTERPRISES LIMITED | Private company limited by shares | Live |
| LEXHON INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LENODA COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEMA COMPANY LIMITED | Private company limited by shares | Live |
| LENSIC COMPANY LIMITED | Private company limited by shares | Dissolved |
| LENNEL COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEOPAC COMPANY LIMITED | Private company limited by shares | Dissolved |
| LENIN COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEGEND BEST LIMITED | Private company limited by shares | Dissolved |
| LEXSUN ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| LEADFORM INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| LEADFORM ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| LEVIN RESOURCES LIMITED | Private company limited by shares | Live |
| LEITCH ASIA LIMITED | Private company limited by shares | Dissolved |
| EVER LEADING INDUSTRIAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| EVER LEADING INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEAP COMPANY LIMITED | Private company limited by shares | Dissolved |
| NEW LEGEND LIMITED | Private company limited by shares | Dissolved |
| LAI SHING LEATHER GOODS TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| RAPIER LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| YATAI FUR AND LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| PROGRESSIVE LEATHERWARE LIMITED | Private company limited by shares | Live |
| WING FUNG LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Live |
| LEADING ONE COMPANY LIMITED | Private company limited by shares | Live |
| KAI KING LEATHER TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEXWISE LIMITED | Private company limited by shares | Dissolved |
| LEAGUER INTERNATIONAL (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| ERHARDT & LEIMER HONG KONG CO., LIMITED | Private company limited by shares | Live |
| SEASON LEATHER GOODS LIMITED | Private company limited by shares | Live |
| LESSON ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| KANTHER LEATHER PRODUCTS FACTORY LIMITED | Private company limited by shares | Dissolved |
| KIN SHING LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| GOLD LEAF INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LEXFIELD LIMITED | Private company limited by shares | Dissolved |
| LEXICA LIMITED | Private company limited by shares | Dissolved |
| PRESTIGE LEATHER COLLECTION ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| NEW EASTERN HARBOUR FUR & LEATHER TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEVIN ASIA LIMITED | Private company limited by shares | Dissolved |
| T & K LEATHER (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| S & P LEATHER (HK) COMPANY LIMITED | Private company limited by shares | Dissolved |
| JIEHANG LEATHERWARE LIMITED | Private company limited by shares | Dissolved |
| LEYON COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEX-EAGLE LIMITED | Private company limited by shares | Live |
| LEADBOND INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| LEADTACT LIMITED | Private company limited by shares | Dissolved |
| LENMAR ENTERPRISES (H.K.) LIMITED | Private company limited by shares | Live |
| CENTURY LEATHER (FAR EAST) LIMITED | Private company limited by shares | Live |
| LEASEBASE INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| KOSI LEATHER FACTORY LIMITED | Private company limited by shares | Dissolved |
| LECCO SYSTEMS LIMITED | Private company limited by shares | Dissolved |
| GLOBAL LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEES CLANSMEN (ANCESTRAL CEMETERY OF LAU SHUI HEUNG) ASSOCIATION LIMITED | Company limited by guarantee | Dissolved |
| LEVELWAY LIMITED | Private company limited by shares | Live |
| LEVEN LIMITED | Private company limited by shares | Dissolved |
| LENFORD LIMITED | Private company limited by shares | Dissolved |
| LEADER SENSE LIMITED | Private company limited by shares | Dissolved |
| SOUTH LEADER INVESTMENTS LIMITED | Private company limited by shares | Live |
| LEADER SKY INVESTMENTS LIMITED | Private company limited by shares | Live |
| TOP LEGEND LIMITED | Private company limited by shares | Dissolved |
| TOP LEGEND INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| GOLD LEAD LIMITED | Private company limited by shares | Dissolved |
| LEESAN LIMITED | Private company limited by shares | Dissolved |
| CREATIVE LEATHER GOODS LIMITED | Private company limited by shares | Dissolved |
| LEXBO ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| KAN SANG LEATHER LUGGAGE FACTORY LIMITED | Private company limited by shares | Live |
| GLORY LEGEND LIMITED | Private company limited by shares | Dissolved |
| PACIFIC LEGEND FUR & LEATHER CO., LIMITED | Private company limited by shares | Live |
| LETS DO IT LIMITED | Private company limited by shares | Dissolved |
| GUIDE-O-MATIC FINANCING, LEASING AND OPERATING COMPANY (PROPRIETARY) LIMITED | Private company limited by shares | Dissolved |
| EVER-GOOD LEATHER TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADING GUIDE LIMITED | Private company limited by shares | Dissolved |
| LENNEY LIMITED | Private company limited by shares | Dissolved |
| SINO SPEED LEATHER AND HIDES LIMITED | Private company limited by shares | Dissolved |
| LEADFINE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| LEGIN ENTERPRISES LIMITED | Private company limited by shares | Dissolved |