| KYSON LEATHER ARTICLES CO., LIMITED | Private company limited by shares | Live |
| LABEFLY LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LABORSING LEATHER PRODUCTS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| HK LAFEIER LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Live |
| GUANGZHOU LAIMI LEATHER PRODUCTS CO., LIMITED | Private company limited by shares | Live |
| FRANCE LAIPAI LEATHER LIMITED | Private company limited by shares | Dissolved |
| LANGHOLM LEATHER LIMITED | Private company limited by shares | Dissolved |
| Shenzhen Lanhui Leather Co., Limited | Private company limited by shares | Live |
| ITALY LANTI INT'L LEATHER LIMITED | Private company limited by shares | Live |
| HK WANGSHI LAOYECHE LEATHER LIMITED | Private company limited by shares | Live |
| FRANCE LATIN RED LEATHER LIMITED | Private company limited by shares | Dissolved |
| LAWTON LEATHER LIMITED | Private company limited by shares | Dissolved |
| LAZZINI LEATHER GOODS MANUFACTORY LIMITED | Private company limited by shares | Live |
| HK LEADER LEATHER GIFT LIMITED | Private company limited by shares | Dissolved |
| GREEN LEAF LEATHER GOODS INDUSTRIAL LIMITED | Private company limited by shares | Live |
| ANTI-FUNGUS LEAGUE OF ASIAN LEATHER INDUSTRY LIMITED | Private company limited by shares | Live |
| LEATON LEATHER & TRADING COMPANY LIMITED | Private company limited by shares | Live |
| LEBATA LEATHER WARE MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| LEGEND LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEGEND MAX FILM & LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| LEICA LEATHER AND ACCESSORIES LIMITED | Private company limited by shares | Dissolved |
| HK LEITAR LEATHER INDUSTRY CO., LIMITED | Private company limited by shares | Live |
| LEVOL ELECTRON LEATHER CO., LIMITED | Private company limited by shares | Live |
| LEWA LEATHER GOODS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| HK LEXUS LEATHER DEV. LIMITED | Private company limited by shares | Dissolved |
| FRANCE LIANGDUO LEATHER & CLOTHES (HK) LIMITED | Private company limited by shares | Live |
| LIANYANG LEATHER LIMITED | Private company limited by shares | Live |
| DONGGUAN LIANYANG LEATHER LIMITED | Private company limited by shares | Live |
| GUANGZHOU LIGHT TIME LEATHER CO., LIMITED | Private company limited by shares | Live |
| HARBOUR LIGHT LEATHER TRADING LIMITED | Private company limited by shares | Live |
| LIGHTEN LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| Guang Zhou Lihu Leather Limited | Private company limited by shares | Live |
| LINDA LEATHER CO., LIMITED | Private company limited by shares | Live |
| LEATHER LINE HONG KONG LIMITED | Private company limited by shares | Dissolved |
| LEATHER LINK LIMITED | Private company limited by shares | Dissolved |
| Lion crown Leather Limited | Private company limited by shares | Dissolved |
| JON LISA LEATHER LIMITED | Private company limited by shares | Dissolved |
| LITON LEATHER LIMITED | Private company limited by shares | Live |
| Little Leather Company Limited -The- | Private company limited by shares | Dissolved |
| LEATHER LIVE LEATHER LIMITED | Private company limited by shares | Live |
| HONG KONG LIZHI LEATHER (INTERNATIONAL) LIMITED | Private company limited by shares | Dissolved |
| L.M.K. LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| GUANGZHOU LOGAN LEATHER GOODS CO., LIMITED | Private company limited by shares | Live |
| HK LOKAIS LEATHER INT'L TRADING LIMITED | Private company limited by shares | Live |
| LONG YAU LEATHER LIMITED | Private company limited by shares | Dissolved |
| JIN LONG LEATHER LIMITED | Private company limited by shares | Dissolved |
| JIN LONG LEATHER LIMITED | Private company limited by shares | Live |
| HAO LONG LEATHER LIMITED | Private company limited by shares | Dissolved |
| SHENG LONG LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| LONGHAO LEATHER CO., LIMITED | Private company limited by shares | Live |
| HK LONGSHENG LEATHER LIMITED | Private company limited by shares | Live |
| LONGWIN LEATHER LIMITED | Private company limited by shares | Live |
| ITALY LOUIS ELDERLY LEATHER LIMITED | Private company limited by shares | Live |
| FRANCE LOUIS KANGAROO LEATHER INTERNATIONAL LIMITED | Private company limited by shares | Live |
| LUFUNG LEATHER ENTERPRISES LIMITED | Private company limited by shares | Live |
| LUI'S LEATHER GOODS FACTORY LIMITED | Private company limited by shares | Dissolved |
| Lunex Leather Limited | Private company limited by shares | Live |
| SUN HING LUNG LEATHER COMPANY LIMITED | Private company limited by shares | Live |
| WING HING LUNG LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| MA TIEN LUNG LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| HK Sheng luolan Leather goods Group Limited | Private company limited by shares | Live |
| Luxury Leather Accessories Limited | Private company limited by shares | Live |
| HK LUYAKANI LEATHER LIMITED | Private company limited by shares | Dissolved |
| Luye Leather Company Limited | Private company limited by shares | Live |
| SANXIN LEATHER MACHINE (HK) CO., LIMITED | Private company limited by shares | Live |
| LEATHER MAJESTY LIMITED | Private company limited by shares | Live |
| ITALY KOALA LEATHER MAKING LIMITED | Private company limited by shares | Dissolved |
| MALIKS LEATHER LIMITED | Private company limited by shares | Dissolved |
| MANDOZA LEATHER & FUR COMPANY LIMITED | Private company limited by shares | Dissolved |
| MANN CAI LEATHER LIMITED | Private company limited by shares | Dissolved |
| MANSHIONLY SKINS AND LEATHER LIMITED | Private company limited by shares | Dissolved |
| SUN NGAI LAM LEATHER MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| LEATHER TIME MANUFACTORY LIMITED | Private company limited by shares | Live |
| TOP GUN LEATHER MANUFACTURE COMPANY LIMITED | Private company limited by shares | Live |
| Key Leather Manufacture Co., Limited | Private company limited by shares | Dissolved |
| Lykke Leather Manufacture Co., Limited | Private company limited by shares | Live |
| HONGXING LEATHER PRODUCTS MANUFACTURE CO., LIMITED | Private company limited by shares | Live |
| HK GANGYUAN LEATHER MANUFACTURE LIMITED | Private company limited by shares | Dissolved |
| Love You Leather Goods Manufacture Limited | Private company limited by shares | Live |
| WILSUN LEATHER GOODS MANUFACTURE CO., LIMITED | Private company limited by shares | Live |
| GUANGZHOU PAULL LEATHER MANUFACTURE CO., LIMITED | Private company limited by shares | Live |
| GUANGZHOU FASHION LEATHER MANUFACTURE LIMITED | Private company limited by shares | Live |
| ITALY ZERYAMABE LEATHER MANUFACTURE LIMITED | Private company limited by shares | Dissolved |
| KINGSUN LEATHER PRODUCTS MANUFACTURE CO. LIMITED | Private company limited by shares | Dissolved |
| LILY LEATHER MANUFACTURE & LIMITED | Private company limited by shares | Dissolved |
| P&SIN Leather Manufacture Limited | Private company limited by shares | Live |
| WAH YEUNG LEATHER MANUFACTURE LIMITED | Private company limited by shares | Dissolved |
| KK LEATHER MANUFACTURER LIMITED | Private company limited by shares | Live |
| EASTMETIER LEATHER MANUFACTURER LIMITED | Private company limited by shares | Dissolved |
| KAM WAH LEATHER MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| LEO LEATHER MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| WAI YIP LEATHER MANUFACTURING CO. LIMITED | Private company limited by shares | Live |
| E&W LEATHER MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| XIN DI LEATHER MANUFACTURING LIMITED | Private company limited by shares | Live |
| CHINA LEATHER MANUFACTURING LIMITED | Private company limited by shares | Live |
| C & U LEATHER MANUFACTURING CO., LIMITED | Private company limited by shares | Dissolved |
| Jiarun Leather Manufacturing Co., Limited | Private company limited by shares | Live |
| DONGGUAN OSTAR LEATHER MANUFACTURING CO., LIMITED | Private company limited by shares | Live |
| DONGGUAN LEATHER MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEATHER FAIR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |