| Levall Games | Sweden | August 26, 2015 | 1 | 1 |
| Levande Böcker | Sweden | 1993 | — | 13 |
| Level 9 Computing | United Kingdom | 1981 | 1 | 1 |
| Level Infinite | — | — | 1 | 4 |
| Level Up! Games | Brazil | 2002 | — | 2 |
| Level-5 | Japan | October 28, 1998 | 50 | 28 |
| Lexis Numérique | France | 1990 | 1 | — |
| Liar-soft | Japan | — | 6 | 4 |
| Light | Japan | June 1999 | 8 | 8 |
| Light & Shadow Production | France | 1999 | — | 4 |
| Light Brick Studio | Denmark | — | 2 | — |
| Lighthouse Interactive | — | 2005 | — | 1 |
| Lightning Rod Games | Canada | 2013 | 2 | 2 |
| Lightspeed and Quantum Studios Group | People's Republic of China | — | 2 | — |
| Lightwood Games | United Kingdom | March 22, 1999 | 7 | 7 |
| LiLiM | Japan | — | 1 | 1 |
| Lilith Games and AlbataR | People's Republic of China | — | 1 | 2 |
| Limbic Entertainment | Germany | 2002 | 6 | — |
| Limestone Games | Estonia | — | 1 | — |
| Limited Run Games | United States | 2015 | 2 | 5 |
| Lince Works | Spain | 2014 | 2 | 2 |
| Linden Lab | United States | 1999 | 1 | 1 |
| LinkSolutions | People's Republic of China | — | 1 | — |
| Linux Game Publishing | United Kingdom | October 15, 2001 | — | 2 |
| Lioncode Games | Canada | February 14, 2020 | 1 | 1 |
| Lionhead Studios | United Kingdom | 1996 | 10 | — |
| Liquid | Japan | — | 1 | 1 |
| Liquid Entertainment | United States | March 1999 | 1 | — |
| Liquid Pug | Belarus | 2016 | 1 | — |
| Liseberg | Sweden | May 8, 1923 | — | 2 |
| Little Chicken Game Company | Netherlands | 2001 | 1 | — |
| Littlewitch | Japan | — | 3 | 3 |
| Live Wire | Japan | February 2018 | 3 | — |
| LJN | United States | 1970 | 1 | 6 |
| LK Avalon | Poland | 1989 | 1 | 2 |
| Llamasoft | United Kingdom | 1982 | 1 | — |
| Lobotomy Software | United States | 1993 | 1 | — |
| Lockpickle | Finland | December 18, 2018 | 2 | 2 |
| Lockwood Publishing | United Kingdom | May 10, 2007 | 1 | 1 |
| Locomotive Games | United States | 1997 | 5 | — |
| Logic Artists | Denmark | 2011 | 4 | 2 |
| Lollibomb | Netherlands | — | 1 | — |
| London Studio | United Kingdom | 1993 | 23 | 1 |
| Long Cheng Network Co., Ltd. | Taiwan | September 21, 2012 | — | 1 |
| Longbow Games | Canada | 1998 | 4 | 4 |
| Looking Glass Studios | United States | 1990 | 10 | — |
| Loriciels | France | 1983 | 4 | 2 |
| Lose | Japan | — | 3 | — |
| Lost in the Garden | Austria | — | 1 | — |
| Lucasfilm | United States | 1971 | — | 1 |
| Lucasfilm Games | United States | May 1982 | 16 | 62 |
| Lucid Dreams Studio | Canada | 2017 | 1 | 1 |
| Lucid Games | United Kingdom | February 2011 | 1 | — |
| Lucky Chicken Games | United States | 1998 | 1 | — |
| Luden.io | Russia | — | 1 | 1 |
| Ludia | Canada | 2007 | 5 | — |
| Ludic Studios | Brazil | — | 1 | 1 |
| Ludicrous Games | Italy | 2016 | 1 | 1 |
| Ludomotion | Netherlands | — | 2 | 1 |
| LuGus Studios | Belgium | — | 1 | — |
| Luminawesome Games | Canada | — | 1 | — |
| Lump of Sugar | Japan | 2005 | 3 | 1 |
| Lunar Ray Games | — | 2014 | 1 | 1 |
| Lunaris Iris | France | — | 1 | 1 |
| Lunic Games | Brazil | — | 1 | — |
| Luxoflux | United States | 1997 | 2 | — |
| Lykke Studios | Cyprus | — | 6 | 5 |
| Lyrelark | United Kingdom | — | 1 | 1 |
| L’Art | Poland | 1996 | 3 | — |
| M2 | Japan | August 8, 1991 | 15 | 4 |
| M2H | Netherlands | — | 3 | 3 |
| Machine Zone | United States | 2008 | 1 | 1 |
| Macmillan Inc. | United States | 1896 | — | 1 |
| Macmillan Publishers | United Kingdom | 1843 | — | 1 |
| MacPlay | United States | 1990 | — | 7 |
| Macromedia | United States | February 25, 1992 | — | — |
| MacSoft Games | United States | 1993 | 4 | 5 |
| Mad About Pandas | Germany | 2005 | 1 | — |
| Mad Catz | United States | 1989 | — | 1 |
| Mad Head Games | Serbia | — | 2 | 2 |
| Mad Monkey Studio | France | 2003 | 1 | 1 |
| Madfinger Games | Czech Republic | 2010 | 1 | — |
| MadMinute Games | — | 2001 | 1 | — |
| Madosoft | Japan | — | 1 | — |
| Magenta Factory | People's Republic of China | — | 3 | 2 |
| Magenta Software | United Kingdom | 1994 | 2 | — |
| Mages | Japan | July 7, 2006 | 12 | 11 |
| Magic Bytes | Germany | 1987 | — | 1 |
| Magic Cube | South Korea | — | 1 | 1 |
| Magic Design Studios | France | November 16, 2015 | 1 | — |
| Magic Pockets | France | 2000 | 10 | — |
| Magical Company | Japan | May 29, 1985 | 3 | 1 |
| Magmic Games | Canada | — | 1 | — |
| Magnussoft | Germany | 1984 | 25 | 25 |
| Majesco Entertainment | United States | 1986 | 1 | 28 |
| Major League Baseball Advanced Media | United States | June 2000 | — | 1 |
| Makura | Japan | 2005 | 2 | 1 |
| Malfador Machinations | United States | 1995 | 4 | 1 |
| Malibu Comics | United States | 1986 | 1 | — |
| Manaccom | Australia | 1986 | — | 1 |