| Linux Magazine | Masovian |
| Linux-EduCD | Lesser Poland |
| Little Moon | |
| LiveCall Software Sp. z o.o. | Masovian |
| LiveSession | |
| Livespace Sp. z o.o. | |
| LiveWebinar | |
| LOG Systems Sp. z o.o. | |
| Logic Net Sp. z o.o. | West Pomeranian |
| Logisteam | Lesser Poland |
| Logito Sp. z o.o. | Subcarpathian |
| LOGO7.PL Strony Internetowe | Kuyavian-Pomeranian |
| Logon S.A. | Kuyavian-Pomeranian |
| Logorytm | Łódź |
| Logotec Group | Silesian |
| Longint | Lower Silesian |
| Looksoft Sp. z o.o. | Masovian |
| Loonar S.C. | West Pomeranian |
| Lordicon Sp. z o.o. | |
| LPB | Masovian |
| LSB Data Sp. z o.o. | Lower Silesian |
| LSI Software S.A. | Łódź |
| LSYS Sp. z o.o. | Pomeranian |
| LT Capital | |
| Lubelska Akademia WSEI | |
| Lubelska Szkoła Wyższa w Rykach | |
| Lubelski Park Naukowo Technologiczny S.A. | Lublin |
| LubMan UMCS Sp. z o.o. | Lublin |
| Luczak | Łódź |
| LUG S.A. | Lubusz |
| Luk-Art | Lesser Poland |
| Lumel S.A. | Lubusz |
| Lunar Logic Sp. z o.o. | Lesser Poland |
| Luxoft Training | |
| m-net | Masovian |
| M.D.P. Komputery | Silesian |
| m3.net Sp. z o.o. | Silesian |
| Mabion | Łódź |
| Macro-System | |
| Madar Sp. z o.o. | Silesian |
| Madkom | Pomeranian |
| Magnetic Point | West Pomeranian |
| MagNetJa | Kuyavian-Pomeranian |
| Magres | Masovian |
| Maio Software | Masovian |
| MakoLab | Łódź |
| Malanet Sp. z o.o. | |
| Mam Startup - marka agencji Autentika Sp. z o.o. | Masovian |
| MAN Digital Sp. z o.o. | Lesser Poland |
| MangoEyes | |