| # | Company (L...) | Contact Details |
| 1 | L.M. ERICSSON NOGERIA LTD. | | Address: | Walter Carrinton Street, Victoria Island, Lagos
| | Phone: | 2690248-51 Fax: 2690724 | | Email: | |
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| 2 | LAFARGE CEMENT WAPCO NIGERIA PLC | | Address: | Elephant Cement House, ASSBIFI Road, Alausa -Ikeja | | Phone: | 4968060-1, 7745088-9 Fax: 4933074 | | Email: | |
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| 3 | LAGBUS ASSET MANAGEMENT LTD. | | Address: | 6 Alhaja Ashabi Cole Street, Tisco Plaza, Alausa - Ikeja | | Phone: | 7613174 Fax: 2714851 | | Email: | |
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| 4 | LAGOS & NIGER SHIPPING AGENCIES LTD, | | Address: | 4, Creek Road, Apapa | | Phone: | 5803930-4 Fax: 2646434 | | Email: | |
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| 5 | LAGOS AIRPORT HOTEL LIMITED | | Address: | 111 Obafemi Awolowo Way, Ikeja | | Phone: | 4978670-9 Fax: 4937573 | | Email: | |
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| 6 | LAGOS STATE UNIVERSITY | | Address: | Dept. of Industrial Rels & Public Admin (Industrial Relations Unit, P.M.B. 0001, Lasu, Ojo | | Phone: | 08023687713, 018547312 Fax: | | Email: | |
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| 7 | LAW UNION & ROCK INSURANCE CO. PLC | | Address: | 14 Hughes Avenue, Alagomeji Street, Yaba | | Phone: | 2665733, 2662245, 2663356 Fax: 2664659 | | Email: | |
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| 8 | LAWSON THOMAS & COLLEAGUES LTD. | | Address: | Motorways Centre, Wing A, 2nd Floor, 1 Motorways Avenue, Alausa, Ikeja | | Phone: | 4712056, 5547898 Fax: 5547897 | | Email: | |
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| 9 | LEADWAY ASSURANCE COMPANY LTD. | | Address: | 121/123 Western Avenue, Iponri | | Phone: | 2700700 Fax: 2700800 | | Email: | |
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| 10 | LENNARDS NIGERIA PLC | | Address: | Km. 16, Ikorodu Road, Ojota | | Phone: | 960170, 964850, 964894 Fax: | | Email: | |
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| 11 | LIFE BREWERIES CO. LTD. | | Address: | 87/97, Port-Harcourt Road, Onisha | | Phone: | 046-211514 Fax: | | Email: | 046-211000 |
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| 12 | LIFE FLOUR MILLS LTD. | | Address: | Acme Road, Ogba | | Phone: | Fax: | | Email: | |
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| 13 | LINGTON & BERNIE CONSULTING LIMITED | | Address: | 16, OMO-OSAGIE STREET, OFF AWOLOWO ROAD, IKOYI, LAGOS | | Phone: | 2707311-12, 0803301664 Fax: 2713495 | | Email: | |
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| 14 | LINTAS LIMITED | | Address: | 6 Sylvia Crescent, Anthony Village, P.O. Box 551, Ikoyi | | Phone: | 4971851-6 Fax: 4971857 | | Email: | |
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| 15 | LISABI MILLS NIGERIA LTD. | | Address: | 378, Ikorodu Road, Maryland | | Phone: | 4965744, 4967076 Fax: | | Email: | |
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| 16 | LONGMAN NIGERIA PLC | | Address: | 52, Oba Akran Avenue, Ikeja | | Phone: | 4978925-9 Fax: 4964370 | | Email: | |
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| 17 | LOTUS PLASTIC LTD. | | Address: | ICON Building (4th Floor) Plot 999F, Idejo/Danmole Street, Victoria Island, Lagos | | Phone: | 2622840-1, 615137 Fax: | | Email: | |
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| 18 | LUFTHANSA GERMAN AIRLINES | | Address: | 15, Broad Street, Lagos | | Phone: | 2664883, 2664440, 2664134 Fax: | | Email: | |
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