| L'EST FILMS GROUP INT'L CO., LIMITED | Private company limited by shares | Live |
| HK Leap Across Group Limited | Private company limited by shares | Dissolved |
| FRANCE LUOWEESER INT'L LEATHER LIMITED | Private company limited by shares | Dissolved |
| Dr. Can Learning Centre Limited | Private company limited by shares | Live |
| CHAM SIU LEUN FOUNDATION LIMITED | Company limited by guarantee | Live |
| LEADA ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| EASY LEAD LIMITED | Private company limited by shares | Live |
| GLOBAL LEGALIZATION LIMITED | Private company limited by shares | Dissolved |
| HONGKONG EDEN BURG INTERNATIONAL LEATHER LIMITED | Private company limited by shares | Dissolved |
| HONGKONG FANDISHI LEATHER LIMITED | Private company limited by shares | Dissolved |
| LEAP HARVEST LIMITED | Private company limited by shares | Live |
| LEEKING (HK) PLASTIC ACCESSORIES LIMITED | Private company limited by shares | Dissolved |
| FRANCE KALDIFEN LEATHER (HK) INVESTMENT TRADING LIMITED | Private company limited by shares | Dissolved |
| FRANCE YOUNAS (INT'L) LEATHER GARMENTS LIMITED | Private company limited by shares | Dissolved |
| LEROI INTERNATIONAL LIMITED | Private company limited by shares | Live |
| LEKKER COMPANY LIMITED | Private company limited by shares | Dissolved |
| GUANGZHOU LONG YI LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEHUA INVESTMENT GROUP LIMITED | Private company limited by shares | Dissolved |
| HONGKONG HUOFENGNIAO LEATHER LIMITED | Private company limited by shares | Dissolved |
| LEPOR LEPOS COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAN CHEONG LEATHER (HONG KONG) LIMITED | Private company limited by shares | Live |
| LEVEL-8 (HOLDING) LIMITED | Private company limited by shares | Dissolved |
| SHENGFENG LENGGUANG TECHNOLOGY (HK) LIMITED | Private company limited by shares | Live |
| JON LISA LEATHER LIMITED | Private company limited by shares | Dissolved |
| HONGKONG PANSOJOURNBIRD SHOES & CLOTHES LEATHER LIMITED | Private company limited by shares | Dissolved |
| HONGKONG KATIANNU LEATHER LIMITED | Private company limited by shares | Dissolved |
| U.S.A LEIPENG INT'L GROUP H.K LIMITED | Private company limited by shares | Dissolved |
| SMART LEADING (HONG KONG) LIMITED | Private company limited by shares | Live |
| LONGWIN LEATHER LIMITED | Private company limited by shares | Live |
| USA LEITUO INT'L ELECTRICIAN (HK) LIMITED | Private company limited by shares | Dissolved |
| FRANCE OUSHILANCOME LEATHER INDUSTRY COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADING EDGE INTERNATIONAL (HK) LIMITED | Private company limited by shares | Dissolved |
| LeaderSEA Coaching and Consulting Limited | Private company limited by shares | Live |
| L'ensoleillement Company Limited | Private company limited by shares | Dissolved |
| L'ESSENCE D'EAU HOLDING LIMITED | Private company limited by shares | Dissolved |
| Bo Le Leaders Limited | Private company limited by shares | Live |
| ITALY ARMANI LEATHER GOODS INTERNATIONAL LIMITED | Private company limited by shares | Live |
| LENK DIGITAL TECHNOLOGY INTERNATIONAL LIMITED | Private company limited by shares | Live |
| CHOICE LEAD LIMITED | Private company limited by shares | Dissolved |
| Leader Momentum Limited | Private company limited by shares | Live |
| HK JINMING LEATHER GOODS INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| HONG KONG LEROY INTERNATIONAL LIMITED | Private company limited by shares | Live |
| FRANCE LESSCARE INT'L COSMETICS (HK) LIMITED | Private company limited by shares | Dissolved |
| LEGEND LEDLIGHTING LIMITED | Private company limited by shares | Live |
| LAO CHE LUN LEATHER (HONG KONG) CO., LIMITED | Private company limited by shares | Dissolved |
| ART LENS LIMITED | Private company limited by shares | Dissolved |
| Ledco Limited | Private company limited by shares | Dissolved |
| LEADOT TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| GE LEATHER MARKETING LIMITED | Private company limited by shares | Dissolved |
| LEOFORD INVESTMENTS LIMITED | Private company limited by shares | Live |
| Capital-Link Lending Referral Limited | Private company limited by shares | Dissolved |
| LEGATO SOLUTIONS LIMITED | Private company limited by shares | Live |
| LEED TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Live |
| LEIMEI TECHNOLOGY LIMITED | Private company limited by shares | Live |
| LEADING BASE LIMITED | Private company limited by shares | Live |
| WEN ZHOU LEODM GROUP CORP., LIMITED | Private company limited by shares | Dissolved |
| HK 361 DU LEATHERWARE LIMITED | Private company limited by shares | Dissolved |
| HONGKONG SHENGDA BAILI LEATHER LIMITED | Private company limited by shares | Dissolved |
| GEDI LEATHER (INTERNATIONAL) LIMITED | Private company limited by shares | Live |
| LEDTHINKER TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADER HANDBAGS MANUFACTORY LIMITED | Private company limited by shares | Live |
| WELL LEADING IMPORT & EXPORT CO., LIMITED | Private company limited by shares | Dissolved |
| DO LEATING DIGITAL CO., LIMITED | Private company limited by shares | Dissolved |
| Jade Star Leasing Limited | Private company limited by shares | Dissolved |
| HK LEIMAN INT'L INVESTMENT DEVELOPMENT LIMITED | Private company limited by shares | Dissolved |
| LEDVISION TECHNOLOGY LIMITED | Private company limited by shares | Live |
| LEITZ CHINA LIMITED | Private company limited by shares | Live |
| HK Leading Label Co., Limited | Private company limited by shares | Live |
| CHINA AUTO PARTS INDUSTRY LEAGUE CO., LIMITED | Private company limited by shares | Dissolved |
| LEUCHTEN TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| LEGEND MERIT LIMITED | Private company limited by shares | Live |
| XIONGLI LEATHER (HONG KONG) LIMITED | Private company limited by shares | Live |
| NAN ZHOU LEATHER LIMITED | Private company limited by shares | Live |
| LEGEND BEST LIMITED | Private company limited by shares | Dissolved |
| FRANCE BAILI LEATHER LIMITED | Private company limited by shares | Live |
| LEAGUE OCEAN MARINE SERVICE LIMITED | Private company limited by shares | Dissolved |
| LEUSER COMPANY LIMITED | Private company limited by shares | Live |
| HK RED PEONY (INT'L) LEATHER LIMITED | Private company limited by shares | Live |
| EVEREST LEARNING LIMITED | Private company limited by shares | Live |
| LESSIN DEPARTMENT STORE CO., LIMITED | Private company limited by shares | Dissolved |
| CLAYTON LEATHER LIMITED | Private company limited by shares | Dissolved |
| LEINON PROPERTIES LIMITED | Private company limited by shares | Live |
| LEADTOUR INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| LEADING FOCUS LIMITED | Private company limited by shares | Live |
| Leras Company Limited | Private company limited by shares | Live |
| WATSON LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEDREAM TECH CO., LIMITED | Private company limited by shares | Dissolved |
| H.L.D LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| Leader Insurance Service Limited | Private company limited by shares | Live |
| LEETEK LIMITED | Private company limited by shares | Live |
| LexMotion Asia Limited | Private company limited by shares | Dissolved |
| YONGXIN LEATHER GOODS MFG LIMITED | Private company limited by shares | Dissolved |
| LEGATO HOLDINGS LIMITED | Private company limited by shares | Live |
| Leuze electronic Limited | Private company limited by shares | Live |
| LEOTEX CO., LIMITED | Private company limited by shares | Live |
| LEEID LIMITED | Private company limited by shares | Dissolved |
| LEGATO Media (Guangdong) Co., Limited | Private company limited by shares | Live |
| H.K. AOWEN LEATHER INDUSTRY LIMITED | Private company limited by shares | Dissolved |
| Legacy Enterprises Holding Limited | Private company limited by shares | Dissolved |
| HONG KONG YUYAN LEATHER & COSTUMES LIMITED | Private company limited by shares | Dissolved |