| LEADING OPTICAL COMPANY, LIMITED | Private company limited by shares | Dissolved |
| YUGANG ADVANCED LEATHER WORKS LIMITED | Private company limited by shares | Dissolved |
| LEMERCIER LIMITED | Private company limited by shares | Dissolved |
| LEABROOK INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| PARAMOUNT TANNERY & LEATHER WEARS LIMITED | Private company limited by shares | Dissolved |
| LETRA COMPANY LIMITED | Private company limited by shares | Live |
| WAI YIP LEATHER GARMENTS CO. LIMITED | Private company limited by shares | Dissolved |
| LEHIGH ENTERPRISES LIMITED | Private company limited by shares | Live |
| LEOJAM INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| SABRINA SCALA LEATHERWARE LIMITED | Private company limited by shares | Live |
| LEEYE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| MAYS LEATHERWARE TRADING LIMITED | Private company limited by shares | Dissolved |
| LEGITIMATE COMPANY LIMITED | Private company limited by shares | Dissolved |
| KEEP LEED COMPANY LIMITED | Private company limited by shares | Dissolved |
| HAPPY LEADER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEEFAIR COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEVEN DEVELOPMENTS LIMITED | Private company limited by shares | Dissolved |
| PIERRE LEBLANC (HONG KONG) COMPANY LIMITED | Private company limited by shares | Dissolved |
| SPICA LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADEX LIMITED | Private company limited by shares | Dissolved |
| MAC LEWAN LIMITED | Private company limited by shares | Dissolved |
| LEADING SAIL INVESTMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| LERIDA FASHION LIMITED | Private company limited by shares | Dissolved |
| LEGHORN LIMITED | Private company limited by shares | Live |
| LEONISA COMPANY LIMITED | Private company limited by shares | Dissolved |
| LESSING INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| WAH KEUNG LEATHER GOODS FATHER & SONS COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEEDIA LIMITED | Private company limited by shares | Dissolved |
| GRAND LEADER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEBRIGH INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| LEWISOHN LIMITED | Private company limited by shares | Dissolved |
| LEVI STRAUSS (ASIA) LIMITED | Private company limited by shares | Dissolved |
| ASIA LEATHER CONCEPT LIMITED | Private company limited by shares | Live |
| LEE-WOLTER COMPANY LIMITED | Private company limited by shares | Live |
| LESKA PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| LET-ME PRINTING LIMITED | Private company limited by shares | Dissolved |
| LEADER POWER LIMITED | Private company limited by shares | Dissolved |
| LEIGHILL LIMITED | Private company limited by shares | Dissolved |
| LEEPORT LEISURE PRODUCTS LIMITED | Private company limited by shares | Live |
| BEST LEAD COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEGATO LIMITED | Private company limited by shares | Dissolved |
| ENTERTAINMENT AND LEISURE LIMITED | Private company limited by shares | Dissolved |
| LEMPA ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| LEADASIA LIMITED | Private company limited by shares | Dissolved |
| LEASINGHAM LIMITED | Private company limited by shares | Dissolved |
| LEOCROWN LIMITED | Private company limited by shares | Dissolved |
| TRANS CONTAINER LEASING (H.K.) LIMITED | Private company limited by shares | Dissolved |
| KIMAX LEATHER GARMENT LIMITED | Private company limited by shares | Dissolved |
| FASHIONABLE WORLD LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEONIE ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| INTERNATIONAL LEATHER EXHIBITION LIMITED | Private company limited by shares | Dissolved |
| LERMOND ENGINEERING LIMITED | Private company limited by shares | Live |
| SMART LEADER LIMITED | Private company limited by shares | Live |
| LECODA COMPANY LIMITED | Private company limited by shares | Dissolved |
| SILVER LEAF LIMITED | Private company limited by shares | Dissolved |
| LEKKITRON CONSULTANTS LIMITED | Private company limited by shares | Dissolved |
| LIN WAH FASHION & LEATHER WEAR FACTORY LIMITED | Private company limited by shares | Dissolved |
| JAGUAR LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| WISDOM LEATHER PRODUCT LIMITED | Private company limited by shares | Dissolved |
| LEADER DRAGON COMPANY LIMITED | Private company limited by shares | Dissolved |
| LERIC LIMITED | Private company limited by shares | Dissolved |
| LEADER CENTURY LIMITED | Private company limited by shares | Dissolved |
| LEESPEED COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADER PLAN COMPANY LIMITED | Private company limited by shares | Live |
| PILKINGTON LENS (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| LESSUN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| LEADER WIN COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEASIDE INVESTMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEVEREX ASIA LIMITED | Private company limited by shares | Dissolved |
| LEAGUING LIMITED | Private company limited by shares | Dissolved |
| LENORA HK LIMITED | Private company limited by shares | Dissolved |
| LEASEAR COMPANY LIMITED | Private company limited by shares | Live |
| TRADE LEAP COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADER OCEAN COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEECO INTERNATIONAL MARINE (HK) LIMITED | Private company limited by shares | Dissolved |
| LEE'S METROPOLITAN COMPANY LIMITED | Private company limited by shares | Dissolved |
| LETTERMAN LIMITED | Private company limited by shares | Dissolved |
| KING'S LEATHER & FUR COMPANY LIMITED | Private company limited by shares | Dissolved |
| LENEX LIMITED | Private company limited by shares | Dissolved |
| LEITZ CANTEEN RESTAURANT LIMITED | Private company limited by shares | Dissolved |
| LETEPA LIMITED | Private company limited by shares | Dissolved |
| EPOCH LEATHER SHOE MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| KEEP LEADER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADPRIME LIMITED | Private company limited by shares | Live |
| LEOCEAN LIMITED | Private company limited by shares | Dissolved |
| WINFIELD LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| SINKIANG FUR & LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| FIRST LEADER LIMITED | Private company limited by shares | Dissolved |
| LEEKOL LIMITED | Private company limited by shares | Dissolved |
| SOUTH LEADER LIMITED | Private company limited by shares | Dissolved |
| LOIRE LEATHER SHOES FACTORY LIMITED | Private company limited by shares | Dissolved |
| BUSSE LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEBANON PACIFIC INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| SKY LEADER LIMITED | Private company limited by shares | Dissolved |
| HSIN CHING LEATHER SEWAGE PLANT COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEATHER ASSOCIATED FACTORY LIMITED | Private company limited by shares | Dissolved |
| LEXMAN LIMITED | Private company limited by shares | Dissolved |
| LEE'S RESOURCES COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUN SUN LEATHER GOODS INDUSTRIAL LIMITED | Private company limited by shares | Live |
| SHING LEE LEATHER GOODS CO., LIMITED | Private company limited by shares | Dissolved |