| LOCENO LIGHTING CO., LIMITED | Private company limited by shares | Dissolved |
| LOHUIS LIGHTING (HK) LIMITED | Private company limited by shares | Live |
| DA LONG LIGHTING LIMITED | Private company limited by shares | Live |
| LONGLIFE LIGHTING ENTERPRISE LIMITED | Private company limited by shares | Live |
| HUIZHOU LONGTERM LIGHTING LIMITED | Private company limited by shares | Live |
| LONGYI TECHNOLOGY LIGHTING CO., LIMITED | Private company limited by shares | Live |
| LORAY LIGHTING CO., LIMITED | Private company limited by shares | Live |
| HK LUCEFAM LED LIGHTING CO., LIMITED | Private company limited by shares | Live |
| LUCERE LIGHTING LIMITED | Private company limited by shares | Live |
| Lucerna Lighting HK Limited | | Live |
| LUMA LIGHTING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LUMA LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| LUMEN-SKY LIGHTING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LUMI LIGHTING LIMITED | Private company limited by shares | Live |
| SHENZHEN LUMIMORE LIGHTING CO., LIMITED | Private company limited by shares | Live |
| LUMINNOV LIGHTING CO., LIMITED | Private company limited by shares | Live |
| LUMINO LIGHTING LIMITED | Private company limited by shares | Dissolved |
| LUMIX LIGHTING LIMITED | Private company limited by shares | Dissolved |
| WAI LUNG LIGHTING LIMITED | Private company limited by shares | Live |
| LUNG LIK LIGHTING GROUP LIMITED | Private company limited by shares | Live |
| Luster Lighting Company Limited | Private company limited by shares | Live |
| Zhongshan Luwin Lighting Co., Limited | Private company limited by shares | Live |
| LUXALL LIGHTING LIMITED | Private company limited by shares | Live |
| Luxands Lighting Limited | Private company limited by shares | Dissolved |
| LuxBalance Lighting Limited | Private company limited by shares | Live |
| Luxcruz Lighting Limited | Private company limited by shares | Live |
| LUXELED LIGHTING CO., LIMITED | Private company limited by shares | Live Commenced dormancy on 13-Jul-2015 |
| Luxicore Lighting Company Limited | Private company limited by shares | Dissolved |
| Luxiona Lighting Limited | Private company limited by shares | Live |
| Luxmond Lighting Limited | Private company limited by shares | Live |
| LUXYUS (CHINA) LIGHTING & DESIGN COMPANY LIMITED | Private company limited by shares | Live |
| Lyen Lighting (HK) Co., Limited | Private company limited by shares | Live |
| CHINA MACROLED LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| Magic Led Lighting Company Limited | Private company limited by shares | Live |
| Magnez Lighting Limited | Private company limited by shares | Live |
| Hk MaiHui Lighting Limited | Private company limited by shares | Live |
| MAJEAX LIGHTING CO., LIMITED | Private company limited by shares | Live |
| Majeax Lighting Co., Limited | | Live |
| MAKER LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| Manor Lighting Company Limited | Private company limited by shares | Live |
| Manson Lighting Limited | Private company limited by shares | Live |
| MANT LIGHTING HK LIMITED | Private company limited by shares | Live |
| MANTA LIGHTING CO., LIMITED | Private company limited by shares | Live |
| DACO LIGHTING MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| GLORIA CHIN LIGHTING AND MANUFACTURING LIMITED | Private company limited by shares | Live |
| WAI LUNG LIGHTING MANUFACTURING LIMITED | Private company limited by shares | Live |
| WISHING LIGHTING MANUFACTURING CO., LIMITED | Private company limited by shares | Live |
| MARC LIGHTING LIMITED | Private company limited by shares | Live |
| MARCS LIGHTING LIMITED | Private company limited by shares | Live |
| MARITE LIGHTING LIMITED | Private company limited by shares | Dissolved |
| MARSWELL LIGHTING LIMITED | Private company limited by shares | Live |
| MASA LIGHTING LIMITED | Private company limited by shares | Live |
| MASSBLUE LIGHTING CO., LIMITED | Private company limited by shares | Live |
| MASTER LIGHTING LIMITED | Private company limited by shares | Live |
| MATSUSHIMA LIGHTING (H.K.) CO., LIMITED | Private company limited by shares | Live |
| MATSUTA LIGHTING CO. LIMITED | Private company limited by shares | Dissolved |
| MATSUTA LIGHTING CO. LIMITED | Private company limited by shares | Dissolved |
| MAXBLUE LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| MAXGRAND LIGHTING LIMITED | Private company limited by shares | Live |
| MAYA LIGHTING LIMITED | Private company limited by shares | Live |
| MAYLOON LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| MECO SOLAR LIGHTING LIMITED | Private company limited by shares | Live |
| MEGA LED LIGHTING LIMITED | Private company limited by shares | Live |
| MEGA LIGHTING LIMITED | Private company limited by shares | Live |
| MEGALANE LIGHTING GROUP CORPORATION LIMITED | Private company limited by shares | Live |
| Megalux Lighting Limited | Private company limited by shares | Live |
| MEIYIDA LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| MEKO LIGHTING GROUP LIMITED | Private company limited by shares | Live |
| MENEN LIGHTING (HK) LIMITED | Private company limited by shares | Live |
| SHENZHEN MENIDER LIGHTING LIMITED | Private company limited by shares | Live |
| METROPOLITAN LIGHTING LIMITED | Private company limited by shares | Dissolved |
| MIDAS LIGHTING LIMITED | Private company limited by shares | Live |
| Midon Lighting Co., Limited | Private company limited by shares | Live |
| MILAI LIGHTING LIMITED | Private company limited by shares | Live |
| ITALY MODERN MILAN LIGHTING GROUP LIMITED | Private company limited by shares | Dissolved |
| Milano Lighting Company Limited | | Live |
| MILENCE LIGHTING (HK) CO., LIMITED | Private company limited by shares | Dissolved |
| FU MING LIGHTING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MING XUE LIGHTING LIMITED | Private company limited by shares | Live |
| WAH MING LIGHTING COMPANY LIMITED | Private company limited by shares | Live |
| HK MINGDU LIGHTING CO., LIMITED | Private company limited by shares | Live |
| MingYuan Lighting Limited | | Live |
| MINGZHI LIGHTING LIMITED | Private company limited by shares | Live |
| MINKAY DIRECT CHINA LIGHTING LIMITED | Private company limited by shares | Live |
| Mintforbers Lighting Equipment Co., Limited | Private company limited by shares | Live |
| MISI LIGHTING LIMITED | Private company limited by shares | Live |
| MITRA LIGHTING LIMITED | Private company limited by shares | Live |
| MODE LIGHTING LIMITED | Private company limited by shares | Live |
| MODE LIGHTING (ASIA) LIMITED | Private company limited by shares | Live Commenced dormancy on 30-Aug-2011 |
| Modina Lighting Limited | Private company limited by shares | Live |
| Mogoo lighting Limited | Private company limited by shares | Live |
| MONIKE LIGHTING LIMITED | Private company limited by shares | Live |
| Montena Lighting SA Company Limited | Private company limited by shares | Dissolved |
| MOON LED LIGHTING LIMITED | Private company limited by shares | Live |
| MOONRISE LIGHTING (HK) LIMITED | Private company limited by shares | Live |
| Moonstar Lighting Company Limited | Private company limited by shares | Live |
| ITALY MORADO LIGHTING CO., LIMITED | Private company limited by shares | Dissolved |
| MORE LIGHTING LIMITED | Private company limited by shares | Live |
| MORNING SUN LIGHTING LIMITED | Private company limited by shares | Live |
| Wing Mei (Mplus) Lighting Limited | | Live |