| 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 | ||
| 23 | L480 | BROWN DISTRIBUTION CENTERS | SCAC3 | ||
| 24 | LA | The Kansas City Southern Ry. Co. | eliminated 1/1989; 1/1994-7/2005 | NAKINA | |
| 25 | LA | Louisana & Arkansas Ry. | 1/1975-1/1980 | NAKINA | |
| 26 | LA | Louisana & Arkansas Ry. | 1/75-1/80 | NRHS | |
| 27 | LA | The Kansas City Southern Ry. Co. | eliminated 1/89; 1/94-7/2000 | NRHS | |
| 28 | LA | KANSAS CITY SOUTHERN RAILWAY COMPANY [LOUISIANA & ARKANSAS RY] | PWRC | ||
| 29 | LA | Louisiana and Arkansas Railway (Kansas City Southern Railway) | RSRV | ||
| 30 | LA | LOUISIANA & ARKANSAS RAILWAY COMPAN | SCAC4 | ||
| 31 | LA | City: Los Angeles | USA | TRAFFIC | |
| 32 | LA&S | Lorain, Ashton & Southern R.R. | 8/1920-7/1923 | NAKINA | |
| 33 | LA&S | LORAIN, ASHTON & SOUTHERN RAILROAD | PWRC | ||
| 34 | LAA | Libyan Arab Airlines | IATA: LN | ICAO1 | |
| 35 | LAAAB | Lundstams Åkeri & Åkeri & Återvinning AB | SE | VKM | |
| 36 | LAAC | LAMB, ARTHUR C COMPANY | SCAC3 | ||
| 37 | LAAD | LAND-AIR DELIVERY INC | SCAC3 | ||
| 38 | LAAF | LONG AGO & FAR AWAY | SCAC4 | ||
| 39 | LAAJ | LACHMAR | SCAC3 | ||
| 40 | LAAM | L&L MOTOR FREIGHT, INC | SCAC3 | ||
| 41 | LAAM | LA CASA GRANDE | SCAC4 | ||
| 42 | LAAN | LAMARTIS INC | SCAC4 | ||
| 43 | LAAO | LATIN AMERICAS TRAVEL & TOURS | SCAC3 | ||
| 44 | LAAP | LOUISIANA ARMY AMMO PLANT | PWRC | ||
| 45 | LAAP | LATIN AMERICAN SHIPPING | SCAC3 | ||
| 46 | LAAP | LAMONTAGNE, JINNY | SCAC4 | ||
| 47 | LAAQ | LOS ANGELES AIR TRUCKING SERVICE | SCAC3 | ||
| 48 | LAAR | LAWHORN AUTO WRECKING | SCAC3 | ||
| 49 | LAAS | LOERA ACOSTA, MANUEL HORACIO | SCAC4 | ||
| 50 | LAAV | LANASA, V F INC | SCAC3 | ||
| 51 | LAAV | LANASA, V F INC | SCAC4 | ||
| 52 | LAB | L.A.B. Flying Service | IATA: JF | ICAO1 | |
| 53 | LAB | LAFARGE AGREGATE BETOANE SA | RO | VKM | |
| 54 | LABA | LABATTE FARMS | SCAC4 | ||
| 55 | LABATT | Labatt Brewery | USA | TRAFFIC | |
| 56 | LABB | LABOUBE W A INC | SCAC3 | ||
| 57 | LABC | LABONTE, CATHE | SCAC4 | ||
| 58 | LABD | LABONTE TRANSIT INC | SCAC4 | ||
| 59 | LABE | LABERGE & FILS LTEE (TRANSPORT DIV) | SCAC3 | ||
| 60 | LABE | LABRADOR EXPRESS LLC | SCAC4 | ||
| 61 | LABG | LABELLE STORAGE & MOVING CO | SCAC3 | ||
| 62 | LABG | LANDIS, D L INC | SCAC4 | ||
| 63 | LABH | LABRANCHE, RUDOLPH INC | SCAC3 | ||
| 64 | LABH | LATTO, ART WILDERNESS CABINS | SCAC4 | ||
| 65 | LABI | LE BRANE CARTAGE CO INC | SCAC3 | ||
| 66 | LABJ | LA BAGH, GEORGE A INC | SCAC3 | ||
| 67 | LABM | LABUMBARD, ERNEST | SCAC3 | ||
| 68 | LABN | LAWRENCE BURNS | SCAC3 | ||
| 69 | LABO | LA BELLE TRF & STG CO | SCAC3 | ||
| 70 | LABO | LASHLEY LUMBER INC | SCAC4 | ||
| 71 | LABP | LA BUDA TRUCKING INC | SCAC3 | ||
| 72 | LABR | LAMBERT TRANSFER CO (A MINNESOTA CO | SCAC3 | ||
| 73 | LABR | LAMBERT TRANSFER CO (A MINNESOTA CO | SCAC4 | ||
| 74 | LABS | LA BARGE TRUCKING CO INC | SCAC3 | ||
| 75 | LABV | LABORATORY ANIMAL BREEDERS & SERVIC | SCAC3 | ||
| 76 | LABV | LAKESIDE HAULING INC | SCAC4 | ||
| 77 | LABW | LAWS BONDED WAREHOUSE OF JACKSONVIL | SCAC3 | ||
| 78 | LABW | LAKE CITY LOGISTICS | SCAC4 | ||
| 79 | LABX | LABRADOR IRON MINES LIMITED | SCAC4 | ||
| 80 | LABY | LAMESA BUTANE COMPANY | SCAC4 | ||
| 81 | LAC | Lockeed Aircraft Corporation | ICAO1 | ||
| 82 | LAC | London & Country | The Drawlane Group bought LCSW in February 1998, and became British Bus in December 1992. LCSW was rebranded as London & Country in 1993, | GB | TRAFFIC |
| 83 | LACB | LOWDERMAN AUCTION COMPANY | SCAC4 | ||
| 84 | LACD | LACKEY, CLIFFORD V | SCAC3 | ||
| 85 | LACE | LACE TRUCKING INC | SCAC3 | ||
| 86 | LACF | L A C E TRANSPORTATION LLC | SCAC4 | ||
| 87 | LACG | L A C TRUCKING CO | SCAC3 | ||
| 88 | LACG | LARGE CARTAGE INC | SCAC4 | ||
| 89 | LACH | LE ROUX & CARSON TRUCKING | SCAC3 | ||
| 90 | LACH | LACHO TRANSPORTES | SCAC4 | ||
| 91 | LACI | LAWRENCE, J C TRUCKING INC | SCAC3 | ||
| 92 | LACJ | LANCER (DIV OF JONS) | SCAC3 | ||
| 93 | LACK | LACKAS, KEITH | SCAC3 | ||
| 94 | LACL | LANCASTER, A CLYDE | SCAC3 | ||
| 95 | LACL | LES ANTIQUITES CLEMENT INC | SCAC4 | ||
| 96 | LACM | LAS CRUCES MOVING & STORAGE INC | SCAC3 | ||
| 97 | LACM | LAS CRUCES MOVING & STORAGE INC | SCAC4 | ||
| 98 | LACMTA | Los Angeles County Metro Transit Authority | USA | TRAFFIC | |
| 99 | LACN | LAVOIE, R TRUCKING INC | SCAC3 | ||
| 100 | LACN | LA CORPORATION DACIER ALLIANCE | SCAC4 |