| LAVINA MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEADER MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LEADER MANUFACTURING, LIMITED | Private company limited by shares | Dissolved |
| NICENAME GOLD LEAF MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SHENZHEN LEAF MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LEAN MANUFACTURING LIMITED | Private company limited by shares | Live |
| LEE'S CARPET MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEGEND MANUFACTURING LIMITED | Private company limited by shares | Live |
| NEW LEGEND GLOVE MANUFACTURING LIMITED | Private company limited by shares | Live |
| A Legend Jewellery Manufacturing Limited | Private company limited by shares | Dissolved |
| Legend Jewelry Manufacturing Limited | Private company limited by shares | Live |
| LEOPARD MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LEPACK MANUFACTURING LIMITED | Private company limited by shares | Live |
| LESY PLASTIC MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LETEX MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| LEUNG'S MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Lianmei Toys Manufacturing Company Limited | | Live |
| LIBCO MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live Commenced dormancy on 01-Oct-1996 |
| LIBERTY MANUFACTURING COMPANY LIMITED -THE- | Private company limited by shares | Dissolved |
| LIBO JEWELLERY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Qeelin Artificial Lift Manufacturing Limited | | Live |
| GUANGZHOU GLORY LIGHT BOX MANUFACTURING CO., LIMITED | Private company limited by shares | Live |
| KAI LAI LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Live |
| HK YO YAO LIGHTING MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| CLASSIC LIGHTING MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| FIRST COLLECTION LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| EXTRA LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Live |
| NEW NIGHT LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Live |
| Radlit Lighting Manufacturing Limited | | Live |
| Smart Lighting Manufacturing Limited | Private company limited by shares | Dissolved |
| TIGON LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| WEIRAN LIGHTING MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LILY ROYCE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LINEAR HK MANUFACTURING LIMITED | Private company limited by shares | Live |
| JET LINK MANUFACTURING LIMITED | Private company limited by shares | Live |
| FORD LINK MANUFACTURING LIMITED | Private company limited by shares | Live |
| MODERNE LINK MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| Peak Link Manufacturing Limited | Private company limited by shares | Live |
| LINNA TEXTILES MANUFACTURING LIMITED | Private company limited by shares | Live |
| LINTON MANUFACTURING LIMITED | Private company limited by shares | Live |
| GOLD LION WEBBING MANUFACTURING LIMITED | Private company limited by shares | Live |
| LONG LIONS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LIONSTAR MANUFACTURING LIMITED | Private company limited by shares | Live |
| LISTEN-ACOUSTIC MANUFACTURING LIMITED | Private company limited by shares | Live |
| LIVELY JEWELLERY MANUFACTURING CO. LIMITED | Private company limited by shares | Dissolved |
| SUN LONG MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LONG WIN MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LONG YUN MANUFACTURING LIMITED | Private company limited by shares | Live |
| KEVIN LONG MANUFACTURING LIMITED | Private company limited by shares | Live |
| LONGAIN WATCHES MANUFACTURING LIMITED | Private company limited by shares | Live |
| Longterm Manufacturing Solutions Limited | Private company limited by shares | Live |
| CLOSED LOOP MANUFACTURING LIMITED | Private company limited by shares | Live |
| LOUIE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| LUCAS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LUCKY LUCKY MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LUCKY WAY ELECTRIC MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LUCKY GOODWILL GIFT MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LUCKY POLY BAG MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LEE & MAN LUGGAGE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| PACIFIC PLASTIC LUMBER MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LUNG WAN MANUFACTURING CO. LIMITED | Private company limited by shares | Live |
| TIN WO LUNG MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| TIN LUNG HEADWEAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| WING TAK LUNG MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| YUNG LUNG WIG MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| LUXOR WIG MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LUXURIANT MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| USA BOX MACHINERY MANUFACTURING LIMITED | Private company limited by shares | Live |
| FREETECH MACHINERY MANUFACTURING LIMITED | Private company limited by shares | Live |
| JIEZE MACHINERY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| NING KONG MACHINERY MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SHENGKUN MACHINERY MANUFACTURING LIMITED | Private company limited by shares | Live |
| Maderite Manufacturing HK Limited | Private company limited by shares | Live |
| MAGIC FURNITURE MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MAGNA MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Magnesium Manufacturing Company Limited | Private company limited by shares | Live |
| KAM SZE MAGNETICS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MAHAM MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MAIDEN MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAIN GLORY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAIN POWER NOVELTY MANUFACTURING LIMITED | Private company limited by shares | Live |
| MAIZY MANUFACTURING LIMITED | Private company limited by shares | Live |
| MAJIC BEAUTY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| MAJOR ARTIFICIAL FLOWER MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAKURI MANUFACTURING LIMITED | Private company limited by shares | Live |
| MALATIP MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MANIDA MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MANIFOLD HAT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MANLY MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| MANSFIELD MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| MANTON MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MANUTEC PLASTIC MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MANWEAL FASHIONS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MARCCO MANUFACTURING LIMITED | Private company limited by shares | Live Commenced dormancy on 28-Jun-2000 |
| HONEST MARCH MANUFACTURING CO. LIMITED | Private company limited by shares | Dissolved |
| MARFAST FASHIONS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MARITEX MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| MARS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| Marsh Manufacturing Limited | Private company limited by shares | Live |
| MARUZEN MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |