| 1 | L&A | Louisiana & Arkansas Ry. (Co.) | 8/1920-10/1966 | | NAKINA |
| 2 | L&A | Louisiana & Arkansas Ry. | 4/38-10/66 | | NRHS |
| 3 | L&A | LOUISIANA & ARKANSAS RWY. CO. | | | PWRC |
| 4 | L&C | Lancaster & Chester Ry. Co. | 8/1920-7/1936 | | NAKINA |
| 5 | L&C | LANCASTER & CHESTER RWY. CO. | | | PWRC |
| 6 | L&HJ | Landskrona & Helsingborg Järnvägar | 1865 - 1940 | S | svenska-lok.se |
| 7 | L&HR | The Lehigh & Hudson River Ry. Co. | 7/1923-7/1936 | | NAKINA |
| 8 | L&HR | NORFOLK SOUTHERN [CONSOLIDATED RAIL CORP.; LEHIGH & HUDSON RIVER RY] | | | PWRC |
| 9 | L&HS | Louisville, Henderson & St. Louis Ry. Co. | Apr-38 | | NRHS |
| 10 | L&N | Louisville & Nashville R.R. (Co.) | 7/1923-10/1966 | | NAKINA |
| 11 | L&N | Louisville & Nashville R.R. | 4/38-10/66 | | NRHS |
| 12 | L&N | LOUISVILLE & NASHVILLE RAILROAD CO. | | | PWRC |
| 13 | L&NE | CONSOLIDATED RAIL CORP. [LEHIGH & NEW ENGLAND RR] | | | PWRC |
| 14 | L&W | Läger&Wöstenhöfer GmbH & CO KG | Berlin | D | privat-bahn.de |
| 15 | L&WD | Louisville and Wadley R.R. Co. (Wrightsville and Tennille R.R. Co.) | 7/1923-7/1936 | | NAKINA |
| 16 | L&WD | WRIGHTSVILLE & TENNILLE RAILROAD CO. [LOUISVILLE & WADLEY RAILROAD CO.] | | | PWRC |
| 17 | L&WV | Lackawanna & Wyoming Valley Ry. Co. | 10/1966 | | NAKINA |
| 18 | L&WV | Lackawanna & Wyoming Valley Ry. | 10/1957-7/1965 | | NAKINA |
| 19 | L&WV | Lackawanna & Wyoming Valley R.R. (Co.) | 8/1920-7/1954 | | NAKINA |
| 20 | L&WV | Lackawanna & Wyoming Valley Ry. | 1/52-7/65 | | NRHS |
| 21 | L&WV | Lackawanna & Wyoming Valley Ry. Co. | Oct-66 | | NRHS |
| 22 | L&WV | LACKAWANNA & WYOMING VALLEY RAILROAD CO. | | | PWRC |
