| Kelly Hardware & Const. Supply - Cavite |
| Kenrich International Distribution |
| Keppel Cebu Shipyard Inc |
| Kicker's Ayala Center Cebu |
| Kimpura Restaurant |
| Kindasan Foundation (Baguio) |
| Kitchen Restaurant |
| K-Line - Cebu |
| KPI Elevators |
| K's Met Industries |
| KSA Realty Corp. |
| Kuok Philippines Properties |
| Kwantong Restaurant |
| La Filipina Uy Gonco Corp |
| La Nueva Grocery - Cebu |
| La Perla Sugar Export |
| Laguna Estate Devt Corp/Canlubang Water Works |
| Laguna Technopark |
| Land Bank of the Philippines |
| Landbank Countryside Development Foundation, Inc. |
| Lapanday Foods Corporation - Davao |
| Lapu-Lapu Shipping Lines - Cebu |
| Late Night Entertainment |
| Latter Day Advertising - Cebu |
| Lazaro, Bernardo, Tiu & Associates |
| LEAFAR Commercial Corp. |
| League of Corporate Foundations |
| League of Vice-Governors of the Phils. |
| Learning Is Fun (WS Pacific) |
| Leighton Contractors |
| Leisure and Allied Industries |
| Leons Development Corp - Pampanga |
| Lepanto Consolidated Mining Co |
| Levi's Strauss Philippines |
| Lexus Advertising - Cebu |
| Limtong Press Inc. - Cebu |
| Lina Farms & Foods Services |
| Linden Suites Inc. |
| Linea Fina - Cebu |
| Liwayway Marketing |
| Logica CMG Philippines |
| LRP Inc |
| LSV & Sons Inc - Davao |
| Lucent Technologies Philippines |
| Lukban Telephone Systems, Inc. |
| Luzon Electronics Technology |
| Lyceum of the Philippines |
| M. Lhuillier Jewelers - Cebu |
| Ma. Lina Catering - Cebu |
| Mabuhay Vinyl Corp |
