| 301 | LAHO | LONGHORN AUTO HAULERS | | | SCAC4 |
| 302 | LAHP | L&H TRUCKING COMPANY, INC | | | SCAC3 |
| 303 | LAHQ | LOS ANGELES HARBOR GRAIN TERMINAL | | | SCAC3 |
| 304 | LAHT | LAHN TRANSPORTATION | | | SCAC3 |
| 305 | LAHU | L&T C.V. | | NL | BIC |
| 306 | LAHU | CONTENER LEASING ANTILLES | | | SCAC4 |
| 307 | LAHV | LATAH HEAVY HAULING INC | | | SCAC3 |
| 308 | LAHX | Transportation Equipment, Inc. | added 4/1996; 7/2000; eliminated 1/2005; 7/2005 (not listed) | | NAKINA |
| 309 | LAHX | Calrail Co. | added 10/1980; 1/1994; eliminated 4/1996 | | NAKINA |
| 310 | LAHX | Calrail Co. | added 10/80; 1/94; eliminated 4/96 | | NRHS |
| 311 | LAHX | Transportation Equipment, Inc. | added 4/96; 7/2000 | | NRHS |
| 312 | LAHX | *CALRAIL COMPANY | | | PWRC |
| 313 | LAHX | +TRANSPORTATION EQUIPMENT INC | | | PWRC |
| 314 | LAHX | Calrail | | | RSRV |
| 315 | LAI | Air Lesotho (Pty) Ltd. | IATA: QL, Callsign: Lesotair, Designator QL recalled by IATA. Name changed from Lesotho Airways Corporation | LS | AVCODES |
| 316 | LAI | Air Lesotho (Pty) Ltd. | Callsign: Lesotair, Ceased operations on 06 Febraury 1999. Designator QL recalled by IATA | LS | AVCODES |
| 317 | LAI | Lesotho Airways Corporation | IATA: QL, Callsign: Lesotair, Name changed to Air Lesotho (Pty) Ltd. | LS | AVCODES |
| 318 | LAIC | L A C CARTAGE COMPANY | | | SCAC3 |
| 319 | LAID | LAIDLAW CARRIERS INC | | | SCAC3 |
| 320 | LAID | LAIDLAW STABLES | | | SCAC4 |
| 321 | LAIE | LAND-AIR EXPRESS | | | SCAC3 |
| 322 | LAIJ | LUMBERMEN ASSOCIATES INC | | | SCAC4 |
| 323 | LAIM | LAKESHORE INTERNATIONAL MOVERS & WA | | | SCAC3 |
| 324 | LAIN | LAING INTERNATIONAL | | | SCAC3 |
| 325 | LAIN | LAINGEN, CURT TRUCKING INC | | | SCAC4 |
| 326 | LAIO | LAWSON, H L & SONS INC | | | SCAC3 |
| 327 | LAIO | LAWSON, H L & SONS INC | | | SCAC4 |
| 328 | LAIQ | LEOS AUTOMOTIVE INC | | | SCAC4 |
| 329 | LAIR | LAIRD, JAMES | | | SCAC4 |
| 330 | LAIS | LENTECH AUTOMATICS INC | | | SCAC4 |
| 331 | LAIT | LAND AIR TRANSPORTATION CO INC | | | SCAC3 |
| 332 | LAIT | LAND AIR TRANSPORTATION CO INC | | | SCAC4 |
| 333 | LAIU | IAL CONTAINER LINE (UK) LIMITED | | | SCAC4 |
| 334 | LAJ | British Mediterranean Airways Limited | IATA: KJ, Callsign: Bee Med, IATA Prefix: 436, Name changed to British Mediterranean Airways Limited t/a Bmed | GB | AVCODES |
| 335 | LAJ | British Mediterranean Airways Limited t/a Bmed | IATA: KJ, Callsign: Bee Med, IATA Prefix: 436, Merged in bmi. Name changed from British Mediterranean Airways Limited | GB | AVCODES |
| 336 | LAJ | Skyla Air Limited | Callsign: Skyla Air, | WAN | AVCODES |
| 337 | LAJ | British Mediterranean Airways | IATA: KJ | | ICAO1 |
| 338 | LAJ | Los Angeles Junction Ry. Co. | 1/1975-7/2005 | | NAKINA |
| 339 | LAJ | Los Angeles Junction Ry. Co. | 1/75-7/2000 | | NRHS |
| 340 | LAJ | LOS ANGELES JUNCTION RAILWAY COMPANY | | | PWRC |
| 341 | LAJ | Los Angeles Junction Railway | | | RSRV |
| 342 | LAJ | Los Angeles Junction | | USA | TRAFFIC |
| 343 | LAJA | LANDPHIER, JAMES L | | | SCAC3 |
| 344 | LAJC | LAND, JOSEPH & CO INC | | | SCAC3 |
| 345 | LAJC | LAUZON, JACQUES & FILS SENC | | | SCAC4 |
| 346 | LAJN | LAZO ALAFA, JAZMIN | | | SCAC4 |
| 347 | LAJP | LACHAINE, J P AUTOBUS INC | | | SCAC3 |
| 348 | LAJS | L & J SERVICES | | | SCAC3 |
| 349 | LAJT | LIMA, A J TRUCKING INC | | | SCAC4 |
| 350 | LAK | Lennox Airways | Callsign: Lennox, | EAK | AVCODES |
| 351 | LAK | Laker Airways | IATA: GK, Callsign: Laker, Ceased operations at 09:30 am on 05 February 1982. | GB | AVCODES |
| 352 | LAK | Red Wing Aeroplance Company | Callsign: Redlake, | USA | AVCODES |
| 353 | LAKB | LAK | | | SCAC4 |
| 354 | LAKC | LAKE CITY EXCURSION COMPANY | | | SCAC3 |
| 355 | LAKC | Lake Charter Bus Service | | US-NJ | TRAFFIC |
| 356 | LAKD | LAKELAND DELIVERY SERVICE INC | | | SCAC3 |
| 357 | LAKE | LAKE TRUCKING COMPANY | | | SCAC3 |
| 358 | LAKF | LAKE COUNTRY FARMS INC | | | SCAC3 |
| 359 | LAKH | LAKESHORE WAREHOUSE INC | | | SCAC3 |
| 360 | LAKI | LACKIE BROS LIMITED | | | SCAC3 |
| 361 | LAKI | LAVOKIKA 2000 INC | | | SCAC4 |
| 362 | LAKJ | LAKE STATE TRANSPORT INC | | | SCAC3 |
| 363 | LAKJ | LAKE STATE TRANSPORT INC | | | SCAC4 |
| 364 | LaKJ | Landskrona - Kävlinge Järnväg | 1893 - 1919 | S | svenska-lok.se |
| 365 | LAKK | LONE OAK TRUCKING | | | SCAC4 |
| 366 | LAKL | LAKONIA SHIPPING LTD | | | SCAC4 |
| 367 | LAKL | Lakeland Bus Lines | | USA | TRAFFIC |
| 368 | LAKN | LAKESIDE LEASING INC | | | SCAC3 |
| 369 | LAKO | LAURITZEN KOSAN A/S | | | SCAC4 |
| 370 | LAKQ | LAKE SHORE TRANSFER CO | | | SCAC3 |
| 371 | LAKS | LAKE STATES CARRIERS INC | | | SCAC3 |
| 372 | LAKS | LAKE SIDE LOGISTICS INC | | | SCAC4 |
| 373 | LAKT | LAKON TRANSPORTATION COMPANY, INC | | | SCAC3 |
| 374 | LAKU | CEYLON SHIPPING CORPORATION | | | SCAC3 |
| 375 | LAKW | LAKEWAY TRUCKING INC | | | SCAC3 |
| 376 | LAKW | LAKEWAY TRUCKING INC | | | SCAC4 |
| 377 | LAKX | City of Lakeland | added 7/1982; 1/1994-7/2005; eliminated 1/2008 | | NAKINA |
| 378 | LAKX | City of Lakeland | added 7/82; 1/94-7/2000 | | NRHS |
| 379 | LAKX | CITY OF LAKELAND | | | PWRC |
| 380 | LAKX | City of Lakeland | | | RSRV |
| 381 | LAKX | CITY OF LAKELAND | | | SCAC4 |
| 382 | LAKY | LES ALIMENTS KABEYA INTERNATIONAL | | | SCAC4 |
| 383 | LAL | Labrador Airways Limited | IATA: WJ, Callsign: Lab Air, IATA Prefix: 927, Name changed to Air Labrador Limited. ICAO callsign changed to Air Labrador. Designator WJ reinstated by IATA | CDN | AVCODES |
| 384 | LAL | Air Labrador Limited | IATA: WJ, Callsign: Air Labrador, IATA Prefix: 927, Ceased operations in June 2017. Name changed from Labrador Airways Limited. ICAO callsign changed from Lab Air. Designator WJ reinstated by IATA | CDN | AVCODES |
| 385 | LAL | Legend Airlines | Callsign: Legend Airlines, | RO | AVCODES |
| 386 | LAL | Labrador Airways | | | ICAO1 |
| 387 | LAL | Livonia, Avon & Lakeville R.R. Corp. | 1/1975-1/1980; added 4/1989; 1/1994-7/2000; eliminated 10/2003; 7/2005 | | NAKINA |
| 388 | LAL | Livonia, Avon & Lakeville R.R. Corp. | 1/75-1/80; added 4/89; 1/94-7/2000 | | NRHS |
| 389 | LAL | LIVONIA, AVON & LAKEVILLE RAILROAD CORP. | | | PWRC |
| 390 | LAL | Livonia, Avon and Lakeville Railroad | | | RSRV |
| 391 | LAL | Livonia, Avon & Lakeville R.R. Corp. | | USA | TRAFFIC |
| 392 | LALB | LAWRENCE, L B | | | SCAC3 |
| 393 | LALC | LALCO INC | | | SCAC3 |
| 394 | LALC | LAL TRADING COMPANY LLC | | | SCAC4 |
| 395 | LALE | LALEMANT N V | | | SCAC4 |
| 396 | LALF | L & L TRANSPORT INC | | | SCAC3 |
| 397 | LALG | LYNNE ANN LEASING | | | SCAC3 |
| 398 | LALG | CARTER LOGISTICS LLC | | | SCAC4 |
| 399 | LALI | L & L TRUCKING INC | | | SCAC3 |
| 400 | LALJ | LANE, LOUIS INC | | | SCAC3 |
