| LESMARK, INC. | — | 100030970 | 1981-05-01 | Revoked | |
| LEWELLEN, JOHN C., M.D., P.A. | — | 100031008 | 1981-07-01 | Revoked | |
| LEWEY, THE P. K., CO., INC. (R) | — | 100031011 | 1981-09-23 | Revoked | PINE BLUFF |
| LEWIS BROTHERS LEASING COMPANY, INC. | — | 100031018 | 1981-12-10 | Active | FAYETTEVILLE |
| LEXCO 81-1 DRILLING PROGRAM, A LIMITED PARTNERSHIP | — | 100070021 | 1981-09-25 | Dissolved | |
| LEXCO 81-2 DRILLING PROGRAM, A LIMITED PARTNERSHIP | — | 100070022 | 1981-12-17 | Dissolved | |
| LEXINGTON ROAD PROPERTIES, INC. | — | 100059800 | 1981-01-26 | Withdrawn | |
| LIBERTY INDUSTRIAL SUPPLY CO. | — | 100031094 | 1981-04-23 | Revoked | |
| LIBERTY VOLUNTEER FIRE DEPARTMENT | — | 100031107 | 1981-02-25 | Dissolved | CONWAY |
| LICON SERVICES, INC. | — | 100031115 | 1981-07-23 | Revoked | |
| LIENHART CONSTRUCTION COMPANY | — | 100031118 | 1981-01-19 | Dissolved | |
| LIFE CENTER, INC. | — | 100031126 | 1981-12-04 | Dissolved | HOT SPRINGS |
| LIFE ENRICHMENT MINISTRIES, INC. | — | 100031127 | 1981-06-26 | Active | MOUNTAINBURG |
| LIFE IMPROVEMENT INSTITUTE, INC. | — | 100031131 | 1981-02-19 | Dissolved | |
| LIFE OPTIONS PROGRAM/NETWORK CENTRAL, INC. | — | 100031136 | 1981-04-07 | Dissolved | |
| LIFEQUEST OF ARKANSAS | — | 100046478 | 1981-09-01 | Inactive | |
| LIFETIME VISION CENTER | — | 100005944 | 1981-06-29 | Active | |
| LIGHT OF GLORY FULL GOSPEL CHURCH | — | 100031171 | 1981-09-03 | Dissolved | |
| LINCOLN COUNTY MEDICAL CENTER, INCORPORATED | — | 100031232 | 1981-12-09 | Dissolved | LITTLE ROCK |
| LINCOLN FINANCIAL CO. | — | 100062665 | 1981-12-10 | Revoked | |
| LINCOLN PROPERTY COMPANY NO. 438, LIMITED PARTNERSHIP | — | 100068830 | 1981-12-30 | Dissolved | LITTLE ROCK |
| LINCOLN SECURITIES, INC. (R) | — | 100031247 | 1981-01-23 | Revoked | X |
| LINDA HAYNIE GREEN, M.D., P.A. | — | 100022641 | 1981-09-03 | Revoked | |
| LINDSEY'S BAR-B-Q., INC. | — | 100031269 | 1981-04-20 | Revoked | |
| LINDSEY, JAMES A., M.D., LTD. | — | 100031270 | 1981-11-09 | Revoked | |
| LINWOOD STEAKHOUSE, INC., THE | — | 100031305 | 1981-01-05 | Revoked | |
| LITERACY COUNCIL OF BENTON COUNTY, INC. | — | 100006033 | 1981-04-06 | Inactive | |
| LITTLE BROWN JUG, INC. | — | 100031361 | 1981-02-03 | Dissolved | TEXARKANA |
| LITTLE RED RIDING HOOD, INC. | — | 100031390 | 1981-08-14 | Dissolved | |
| LITTLE RIVER COUNTY SERVICES, INC. | — | 100031401 | 1981-12-08 | Dissolved | ASHDOWN |
| LITTLE RIVER FAMILY CLINIC, LTD. | — | 100031404 | 1981-07-10 | Revoked | |
| LITTLE RIVER SAVINGS AND LOAN ASSOCIATION, ASHDOWN, ARKANSAS | — | 100031410 | 1981-05-27 | Revoked | |
| LITTLE ROCK ALLERGY AND ASTHMA CLINIC, P.A. | — | 100031421 | 1981-03-30 | Active | |
| LITTLE ROCK ELECTRIC CO., INC. | — | 100031479 | 1981-03-06 | Revoked | |
| LITTLE ROCK ENVIRONMENTAL MEDICINE CLINIC, P.A. | — | 100031482 | 1981-05-22 | Revoked | |
| LITTLE ROCK INDIANS, INC., THE | — | 100031510 | 1981-03-11 | Dissolved | NORTH LITTLE ROCK |
| LITTLE ROCK MOTELS NO. 1, LTD. | — | 100070028 | 1981-02-17 | Dissolved | |
| LITTLE ROCK STARS GYMNASTICS TEAM, INC. | — | 100031566 | 1981-09-18 | Dissolved | LITTLE ROCK |
| LITTLE ROCK/NORTH LITTLE ROCK CENTER FOR HIGHER EDUCATION, INC., THE | — | 100031592 | 1981-09-24 | Dissolved | |
| LIVING WORD CHRISTIAN MINISTRIES, INC. | — | 100031626 | 1981-08-25 | Dissolved | |
| LLECO HOLDINGS, INC. | — | 100064028 | 1981-07-09 | Withdrawn | PORTLAND |
| LOCK TWO RECREATIONAL ASSOCIATION, INC. | — | 100031695 | 1981-05-27 | Dissolved | |
| LOCKHART TAX SERVICE, INC. | — | 100031710 | 1981-03-19 | Revoked | |
| LOEWER BROTHERS, INC. | — | 100031732 | 1981-11-09 | Dissolved | |
| LOG TECH WIRELINE SERVICES, INC. | — | 100062735 | 1981-10-23 | Merged | TYLER |
| LOGAN COUNTY EXTENSION HOMEMAKERS' COUNCIL | — | 100037456 | 1981-08-13 | Inactive | |
| LOLLIPOP DAY CARE CENTER, INC. | — | 100031782 | 1981-06-08 | Dissolved | |
| LONE OAK EXTENSION HOMEMAKERS' CLUB | — | 100031799 | 1981-10-19 | Dissolved | |
| LONG SALES AGENCY, INC. | — | 100031828 | 1981-07-06 | Active | |
| LONGVIEW CONSTRUCTION COMPANY | — | 100062749 | 1981-01-22 | Withdrawn | |