- L&T- The company was founded in Mumbai, India in 1938 by two Danish engineers, Henning Holck-Larsen & Søren Kristian Toubro.
- Lada – from the name of a Slavic goddess, and used as a trading name by Russian automobile manufacturer AvtoVAZ (АВТОВАЗ in Russian). VAZ is derived from Volzhsky Automobilny Zavod.
- Lancôme – began in 1935, when its founder, Armand Petitjean, was exploring the ruins of a castle, Le Chateau de Lancôme (Loir-et-Cher) while vacationing in the French countryside. Petitjean's inspiration for the company's symbol, a rose, was the many wild roses growing around the castle.
- LCL – from Le Crédit Lyonnais.
- Lego – combination of the Danish "leg godt", which means to "play well". Lego also means "I put together" in Latin, but Lego Group claims this is only a coincidence and the etymology of the word is entirely Danish. Years before the little plastic brick was invented, Lego manufactured wooden toys.
- Lenovo Group – a portmanteau of "Le-" (from former name Legend) and "novo", pseudo-Latin for "new". This Chinese company took over IBM's PC division.
- Lesney Products – Named from the founders Leslie Smith and Rodney Smith, who were school friends but not related. This British company made the Matchbox series of die-cast toys, similar to Dinky toys.
- Level 3 Communications – "Level 3" is a reference to the network layer of the OSI model.
- LG – from the combination of two popular Korean brands, Lucky and Goldstar. (In Mexico, publicists explained the name change as an abbreviation to Linea Goldstar, Spanish for Goldstar Line)
- Lexmark – in the 1980s, IBM wanted to spin off its printer and typewriter businesses. The main production facility for this business segment was in Lexington, Kentucky, and the code name for the spinoff was Lexington Marketing.
- Lionbridge – the word "localisation", which is the service this company offers, is often shortened to L10N. That is the first letter of the word and the last letter of the word, with 10 letters missing in between, hence L 10 N, which looks like lion. Bridge is the second part of the word as translation 'bridges' gap between people and markets that do not have a common language.
- Lionhead Studios – games studio named after Mark Webley's pet hamster, which died a week before the company was founded. Webley worked for Bullfrog, and co-founded Lionhead with Peter Molyneux, Tim Rance and Steve Jackson in July 1997. Microsoft bought the company in April 2006.
- Loblaws – Canadian supermarket chain named for founder Theodore Loblaw.
- Lockheed Martin – Aerospace manufacturer, a combination of Lockheed Corporation and Martin Marietta, which is a combination of Glenn L. Martin Company and American-Marietta Corporation.
- LoJack – "LoJack" (the stolen-vehicle recovery system) is a pun on the word "hijack" (to steal a vehicle).
- Longines – In 1862 the new company "Ancienne Maison Auguste Agassiz, Ernest Francillon, Successeur" was born. At that time watchmaking in the area used the skills of people working outside the "comptoir d'établissage", often at home. In 1866 Ernest Francillon bought two plots of land on the right bank of the river Suze at the place called "Les Longines" and brought all of the watchmaking skills under one roof. This was the first "Longines factory".
- Lonsdale – boxing equipment manufacturer named after the Lonsdale Belt, a boxing trophy donated by the English Lord Lonsdale.
- L'Oréal – In 1907, Eugène Schueller, a young French chemist, developed an innovative hair-color formula. He called his improved hair dye Auréole.
- LOT – LOT Polish Airlines. "Lot" in Polish means "flight".
- Lotus Software – Mitch Kapor named his company after the Lotus Position or 'Padmasana'. Kapor used to be a teacher of Transcendental Meditation technique as taught by Maharishi Mahesh Yogi.
- Lucent Technologies – a spin-off from AT&T, it was named Lucent (meaning "luminous" or "glowing with light") because "light as a metaphor for visionary thinking reflected the company's operating and guiding business philosophy", according to the Landor Associates staff who chose the name. It was taken over by Alcatel to form Alcatel-Lucent in 2006.
- Lukoil – From the first letters of the three companies that merged to form the Russian oil giant: Langepasneftegaz, Uraineftegaz, and Kogalymneftegaz, plus the English word "oil".
- Lycos – from Lycosidae, the family of wolf spiders.
Read more about this topic: List Of Company Name Etymologies