| Company name | שם החברה | Involvement in the occupation | Category | |
| 226 | L-3 Communications | Provider of homeland defense products and services. Supplied SafeView | Specialized Equipment and Services, The Wall and Checkpoints | |
| 227 | Land of Choice Olive Oil (Meshek Achiya) | ארץ זית שמן מובחר (משק אחיה) | Own olives' and grapes' vineyards, and an olive oil press. Press and market | Settlements' Products |
| 228 | Leader Management and Development (formerly: Leader Company) | לידר ניהול ופיתוח (לשעבר: לידר קומפני) | A construction company. The company has constructed the Tzofim Settlement in the | Exploitation of Occupied Production and Resources, Israeli Construction on |
| 229 | Leumi Mortgage Bank | בנק לאומי למשכנתאות | A bank specializing in providing mortgages. The bank has a branch in a | Services to the Settlements |
| 230 | Liebherr | Manufacture various appliances, machinery and tools. The company's heavy | Israeli Construction on Occupied Land, The Wall and Checkpoints | |
| 231 | Lipski Plastic Industries | ליפסקי תעשיות פלסטיק | Manufactures plastic sanitary and plumbing products. The company is located in | Settlements' Products |
| 232 | Lithotech Medical | ליתוטק מדיקל | Produce kidney stones' removal devices, sold by special agreement worldwide by | Settlements' Products |
| 233 | Lotar | לוטר | Imports and markets threads for the textile industry, supplies knitting services | Settlements' Products |
| 234 | MIRS Communications | מירס תקשורת | Provider of cellular communication services. The company is the | Palestinian Captive Market, Israeli Construction on Occupied Land, Services to |
| 235 | Magal Security Systems | מגל מערכות ביטחון | Develops and supplies perimeter control systems and intrusion detection systems | Specialized Equipment and Services, The Wall and Checkpoints |
| 236 | Malam Team | מלם תים | One of the biggest IT companies in Israel. The company operates an offshoring IT | Specialized Equipment and Services, The Wall and Checkpoints, Settlements' |
| 237 | Manitou | Manufactures machinery and tools for the construction industry. Company cranes | The Wall and Checkpoints | |
| 238 | Mapal Plastic Products | מפל פלסטיק | Producer of polypropylene products, folders and bags. Also known as "Flic". The | Settlements' Products |
| 239 | Marom Technologies | מרום טכנולוגיות | Sell electronic equipment and appliances, located in Lev Barkan Mall, the | Services to the Settlements |
| 240 | Matimli ml | מתאים לי | A chain of fashion stores, specializes in large sizes. The company has stores in | Services to the Settlements |