| LA Game Space | — | 2012 | — |
| LAB132 | — | 2017 | video game industry |
| Labrador Studios | — | — | — |
| Laminar Research | Columbia | 1995 | video game industry |
| Lasengle | Meguro | December 28, 2021 | video game industry |
| Last Day of Work | San Francisco | 2002 | video game industry |
| Laughing Jackal | Braintree | 2005 | — |
| Launchworks | Redmond | 2008 | video game industry |
| Lazy Bear Games | Saint Petersburg | — | video game industry |
| Lazyrays Games | Birmingham | 2019 | — |
| LCG Entertainment, Inc. | Malibu | December 27, 2018 | video game industry |
| Le Monde | avenue Pierre-Mendès-France | December 18, 1944 | publishing |
| Leaf | Yodogawa-ku | 1995 | video game industry |
| LEAP Game Studios | Lima | — | video game industry |
| Legacy Interactive | Los Angeles | 1998 | video game industry |
| Legendo Entertainment AB | Gothenburg | 1998 | video game industry |
| Leonardo Interactive | Rome | — | video game industry |
| Lesta Games | Saint Petersburg | 1991 | video game industry |
| Level Infinite | Netherlands | — | video game industry |
| Level Up! Games | Philippines | 2002 | video game industry |
| Lexis Numérique | Champs-sur-Marne | 1990 | video game industry |
| Light | Musashino | June 1999 | video game industry |
| Lighthouse Interactive | Haarlem | 2005 | video game industry |
| Lightspeed and Quantum Studios Group | — | — | — |
| Lightwood Games | Perton | March 22, 1999 | — |
| LiLiM | — | — | video game industry |
| Lilith Games and AlbataR | Shanghai | — | — |
| Limbic Entertainment | Langen | 2002 | video game industry |
| Limited Run Games | Raleigh | 2015 | video game industry |
| Linel | — | — | video game industry |
| Linux Game Publishing | Nottingham | October 15, 2001 | — |
| Lioncode Games | Vancouver | February 14, 2020 | video game industry |
| Lionhead Studios | Guildford, Surrey | 1996 | — |
| Liquid Entertainment | Pasadena | March 1999 | video game industry |
| Liseberg | Gothenburg | May 8, 1923 | — |
| Little Chicken Game Company | Amsterdam | 2001 | video game industry |
| Little Orbit Europe, LTD | — | January 22, 2010 | — |
| Littlewitch | — | — | video game industry |
| LK Avalon | Świlcza | 1989 | video game industry |
| Llamasoft | — | 1982 | — |
| Lo-Fi Games | Bristol | — | — |
| Lockwood Publishing | Nottingham | May 10, 2007 | — |
| Login Soft | — | — | video game industry |
| Long Cheng Network Co., Ltd. | Xinzhuang District | September 21, 2012 | — |
| Lost in the Garden | Vienna | — | — |
| Lucasfilm | San Francisco, Letterman Digital Arts Center, California | 1971 | film industry |
| Lucasfilm Games | San Francisco, Letterman Digital Arts Center | May 1982 | video game industry |
| Lucid Dreams Studio | Sherbrooke | 2017 | video game industry |
| Lucky Chicken Games | — | 1998 | — |
| Lucky Mountain Games | London | — | — |
| Luden.io | Moscow | — | video game industry |
| Ludic Studios | — | — | video game industry |
| LuGus Studios | — | — | video game industry |
| Luminawesome Games | — | — | video game industry |
| Lunic Games | Santos | — | video game industry |
| Lyrelark | Norwich | — | — |
| L’Art | Warsaw | 1996 | — |