| La Nantaise de Poulies |
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| La Noria y Rotecsa |
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| LA.ME Marine |
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| Lagoon |
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| Lake Assault Custom Boats |
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| LALIZAS |
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| Laminex |
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| Lancelin |
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| Landau |
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| Langman Touwfabriek |
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| Lankhorst Ropes |
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| Larive-Environnement |
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| Larson |
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| Latham Marine |
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| Latitude 46 |
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| Lavey Crft Performance Boats Inc. |
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| Lazzara Yacht |
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| LCJ Capteurs |
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| LDC Racing Sailboats |
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| LDW |
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| Le Bihan |
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| LE FLOCH DEPOLLUTION |
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| LeadEx System Company Limited |
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| Lecomble & Schmitt |
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| Lectra |
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| Lectrotab |
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| Lee Composites |
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| Lee Sails |
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| Lee Sanitation |
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| Lee's |
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| Legendary Yachts |
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| LeisureCat |
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| Lenco Marine |
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| Leon Sports |
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| Leopard Catamarans |
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| Leopard yachts |
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| Lerouge yachts |
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| Lettmann |
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| Lewmar |
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| LHE |
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