| L4 Software: Contract programming company that develops programs for the PC and console platforms Projects include WalZ, Breakout 2000, Speedster II, and Sky Copter II. | |
| Lizard Soft Programming: Developer of Turkey Shoot and FaxMachine. | |
| Lucky Chicken: Developer of Battle Tanx and Tyco RC Assault with a Battery. | |
| Lucky Rabbit Games: Develops freeware games. | |
| Lupine Games: Developer of Hatfields and McCoys and Veiled Threat. | |
| The Learning Company: Information on the company. |
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