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| Lan Anh Nam Sai Gon (6) | Lan Linh Trading Co., ltd (5) |
| LANGUAGE LINK VIETNAM (17) | LANLINH TRADING COMPANY (7) |
| Lau nam bang chuyen Muru (5) | Lavender spa & Clinic (4) |
| Le&Associates (12) | LETCO (8) |
| LICOGI 6 (23) | Lien Doan Y Hoc Viet - Han (16) |
| LIEN DOANH TAP DOAN EBAY TAI VIET NAM (54) | Lien hiep Khoa hoc San xuat Dia chat Xay dung (8) |
| LienVietPostBank (5) | Loc Thai (4) |
| Loc Xanh (7) | Long Hoang Gia Seed Co. (9) |
| Long Thuan (8) | Longuyen.co (12) |
| LOTTE ENGINEERING & CONSTRUCTION CO; LTD (9) | Lotteria Viet Nam (4) |
| Luong Thanh Dong (5) | Luxury Hair & Beauty Center (17) |