- Kwality Concept
- Kwik Delivery
- La Fayette Microfinance Bank Limited
- Lafenwa Osiberu & Co.
- Lagoon Hospitals
- Laim Hotel
- Landmark University
- Lead Enterprise Support Company Limited
- Leading Cocoa Processing Company
- Leading Pharmaceutical Company
- Leapsail Limited
- Lefort Consulting Limited
- Legit.ng
- Leitung Gate Limited
- LifeBank
- Lily Hospitals Limited
- Lington & Bernie Consulting Limited
- Lixy Technologies Limited
- Lizinton Outsourcing Services Limited
- LN247 News
- Lorache Consulting Limited
- Machineyard.com.ng
- MacTay Consulting
- Madas Company Limited
- Maersk Nigeria