| Lake Wakatipu Shipping Co Ltd |
| Lake Wakatipu Steamshipping Co Ltd |
| Lancey Steamships Prop |
| Lanena Shipping Company Limited |
| Leslie Shipping Co |
| Lethbridge, George Y |
| Levin & Co. |
| Leyland O'Brien Timber Co Ltd |
| W M. Light |
| London and North Eastern Railway |
| GW Lowe & Sons |
| Luggate Gamepackers |
| Lyttelton Ferry Launches Ltd |
| Lyttelton Ferry Launches (1943) Ltd |
| Lyttelton Fisheries Ltd |
| Lyttelton Harbour Board |
| Lyttelton & Penninsular Steamship Co Ltd |