Directory
| Company | Industry | City |
| Lah Lah Media Inc. | Toronto | |
| Lakaye Learning | North York | |
| Lambton College of Applied Arts and Technology | Sarnia | |
| Lang Michener LLP | Toronto | |
| Last Gang Entertainment | Toronto | |
| Laura Nicholls | ||
| LDA Games (Longbow Digital Arts) | Toronto | |
| Leaping Raster Inc. | Ottawa | |
| Learning Edge Corp. | Toronto | |
| Learning Library Inc., The | Toronto | |
| LG Electronics Canada | Mississauga | |
| Life Capture Interactive | Toronto | |
| LiLi Productions | Toronto | |
| Literary Press Group of Canada | Toronto | |
| London Economic Development Corporation | Government and Funding Agencies | London |
| Longbow Digital Arts | Games | Toronto |
| LOR-tech Systems Group | Mississauga |
