- LABORATOIRE Pourquery (HK) Ltd.
- LABORATOIRE Pourquery (HQ)
- LANXI WHEELTOP Cycle Industries Ltd
- LAS Helmets srl
- LAZER Helmets SA
- LEADERMIND srl
- LEE CHI Enterprises Co. Ltd.
- LEICHTKRAFT GmbH
- LEIDOLT GmbH / Zinsmayer-Fahrradsysteme
- LEPPER Trading
- LI HSIN RUBBER Ind Co Ltd
- LIH JAW Industrial Co. Ltd.
- LIMAR srl
- LIMATECH GmbH
- LINEARITY Electorins Co., Ltd.
- LIU YIH CABLE Ent. Co. Ltd.
- LI-XING Chain Co., Ltd.
- LIZARD SKINS
- LÖFFLER GmbH
- LOGAN Industrial Co., Ltd.
- LOOK Cycle International SA
- LOONEY-MAX Enterprise Co., Ltd.
- LOUIS GARNEAU Sports inc.
- LUCKY BELL Plastic Factory Ltd.
- LUMA Industrias SA
- LUN FENG Industry Corp.
- LUNGE Industry Co., Ltd.
- LUPINE Lighting Systems GmbH
- LURBEL S.L.
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