| Linux Users Group Ovest Bresciano | Brescia |
| LinuxTrent | Trento |
| Lipogems International S.p.A. | |
| LipsiaSOFT S.r.l. | Varese |
| Live Tech S.r.l. | |
| livE-Learning | Savona |
| Livecare Support | Milan |
| Livecode | Naples |
| LN-Studio | Turin |
| Lo.Li. Pharma International | |
| LoanXchain | Milan |
| Loft-Coworking.it | Milan |
| Logel S.r.l. | Modena |
| Logica Informatica | Rome |
| Logical Soft S.r.l. | Monza and Brianza |
| Logical Solutions S.r.l. | Parma |
| Logical Systems | Turin |
| LogicalDOC S.r.l. | Modena |
| Logicamail | Forlì-Cesena |
| Logicamente S.r.l. | Forlì-Cesena |
| Login Informatica S.n.c. | Como |
| Logon Software | Milan |
| Logos Engineering S.r.l. | Trapani |
| LogoUsb di Phonoplast S.r.l. | Lodi |
| Lokky S.r.l. | |
| Longo AG | |
| LookOut S.r.l. | Rome |
| Loquis | |
| LOTO Servizi S.r.l. | Rome |
| Lottomatica Group S.p.A. | |
| LRC Servizi S.r.l. | Salerno |
| LSH-Software des Gruber Siegfried | South Tyrol |
| LTG Elettronica S.r.l. | |
| Luca Catania | Catania |
| Luca Panzarella | Milan |
| Luca Reghellin | Vicenza |
| Lucarelli S.r.l. | Taranto |
| LucasMarazzo.com | Rome |
| Lucasweb | South Sardinia |
| Lucca Comics & Games | |
| Luccables S.r.l. | Lucca |
| Ludwig S.r.l.s. | Catania |
| LUG Siena - SLUG | Siena |
| Luna S.r.l. | |
| Lutech S.p.A. | Treviso |
| Luxor Capital S.r.l. | |
| Luxtron S.r.l. | Cuneo |
| LVenture Group S.p.A. | |
| Lybra Tech S.r.l. | |
| Lynx 2000 | Modena |