Gay DVD Studios
- LA Heat Video
- LA Video
- Laguna Pacific
- Lance Hart Studios
- Latbocon
- Late Nite Media
- Latin Boys
- Latin Connection
- Latin Heat Productions
- Latin Media
- Latin Pacific Entertainment
- Latin Studs
- Latin X
- Latino Boys
- Latino Fan Club
- Latino Streetboys
- Laughing Asians.com
- Lavander Lounge
- Lavander Lounge Studio
- Lavender Lounge
- LBO
- Le Salon
- Legacy
- Legend
- Leisure Time
- Leoram
- LFP Video
- Liberate
- Liberate Studios
- Liberator
- Lifestyle Condoms
- Lipstik
- Liquid Dreamz
- Liquid London Ltd.
- Liquid Video
- LKP
- Loadxxx
- Locker Room
- Lover's Choice
- Loving Rainbow
- Lucas Entertainment
- Lucas Kazan
- Lucky Media
- Lucky Youngsters
- Luis Blava Production
- Lukas Ridgeston
- Lycan Films