L. A. Leighton, South Haven, Michigan
L. Dorland, Bronte, Ontario
Lafranier Brothers, Cleveland, Ohio
Laughlin, Sheboygan, Wisconsin
Laxevaags M. & J., Bergen, Norway
Lent, Ashtabula, Ohio
Linn & Craig, Gibralter, Michigan
Lithgows, Ltd., Port Glasgow, Scotland
Livingston Shipbuiling Co., Orange, Texas