| lepszaoferta.pl S.A. | |
| Lerta | |
| Less Code | |
| Leterus | Masovian |
| LEWEL Radiokomunikacja S.C. | Masovian |
| LexDigital | |
| LH.pl | Greater Poland |
| Lhotse Software | Masovian |
| LibreWorks s.c. | |
| Librus | |
| Life System | Subcarpathian |
| Light Code Sp. z o.o. | |
| LightApply Sp. z o.o. | |
| Lighthouse Growth | |
| Lightpoint Global | |
| Limilabs | Masovian |
| Lingaro Group | |
| Link Group | |
| Linkercloud | |
| Linknet | Opole |
| Linkor Systemy Informatyczne | Silesian |
| Linux Magazine | Masovian |
| Linux-EduCD | Lesser Poland |
| Little Moon | |
| LiveCall Software Sp. z o.o. | Masovian |
| LiveSession | |
| Livespace Sp. z o.o. | |
| LiveWebinar | |
| Lizard Media Software House Sp. z o.o. | |
| LizardFS | |
| Load.Me | |
| LOG Systems Sp. z o.o. | |
| Logic Net Sp. z o.o. | West Pomeranian |
| Logic Soft Sp z.o.o. | |
| Logisteam | Lesser Poland |
| Logito Sp. z o.o. | Subcarpathian |
| LOGO7.PL Strony Internetowe | Kuyavian-Pomeranian |
| Logon S.A. | Kuyavian-Pomeranian |
| Logorytm | Łódź |
| Logotec Group | Silesian |
| Longint | Lower Silesian |
| Looksoft Sp. z o.o. | Masovian |
| Loonar S.C. | West Pomeranian |
| Lordicon Sp. z o.o. | |
| LoveJob | |
| Loycon Systems Sp. z o.o. Sp. k. | |
| LPB | Masovian |
| LSB Data Sp. z o.o. | Lower Silesian |
| LSI Software S.A. | Łódź |
| LSYS Sp. z o.o. | Pomeranian |