1. Companies starting with L:

      Lance Haffner Games
      Larian Studios
      Last Day of Work
      LatticeWork Software
      LB Games
      Left Field Productions
      Legacy Entertainment
      Legacy Interactive
      Legacy of Artists and Developers Inc.
      Legend Entertainment
      Legendo
      Lego
      Leisure Games
      Leisure Genius
      Level-5
      Liberty
      Lighthouse Interactive
      Lightweight
      Linden Lab
      Linear Aesthetic Systems
      Lionhead Studios
      Liquid Dragon Studios
      Little Games Company
      Living Books
      LL Group
      Logic King Studios
      Logical Design Works
      Looking Glass
      LucasArts
      LucasFilm Games
      Luxoflux

      Note: bolded names indicate companies that released a game within the last twelve months.