| LANDORE COPPER COMPANY OF IDAHO, LIMITED | — | 0000032774 | 1908-12-14 | Suspended | |
| LANDRETH INVESTMENT AND IMPROVEMENT COMPANY, LIMITED (THE) | — | 0000031398 | 1908-03-17 | Suspended | |
| LATAH COUNTY STATE BANK | — | 0000032128 | 1908-09-10 | Suspended | |
| LEADER BUILDING COMPANY, LIMITED (THE) | — | 0000032192 | 1908-08-25 | Suspended | |
| LEGGETT MERCANTILE COMPANY, LIMITED | — | 0000031806 | 1908-06-05 | Suspended | |
| LETHA CORPORATION OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS | — | 0000032249 | 1908-08-10 | Suspended | |
| LEWISTON CHAMBER OF COMMERCE, INC. | — | 0000030656 | 1908-01-06 | Dissolved | |
| LEWISTON FRUIT MARKETING CO. LIMITED | — | 0000032332 | 1908-10-06 | Suspended | |
| LEWISTON GROCERY COMPANY, LIMITED | — | 0000031531 | 1908-04-13 | Suspended | |
| LEWISTON LOAN & TRUST CO., LIMITED | — | 0000031270 | 1908-02-29 | Suspended | |
| LEWISTON REALTY COMPANY, LIMITED | — | 0000032784 | 1908-12-05 | Suspended | |
| LEWISTON-CLARKSTON CANNING CO., LIMITED | — | 0000031266 | 1908-02-29 | Suspended | |
| LEWISTON-CLARKSTON FAIR ASSOCIATION | — | 0000031998 | 1908-07-06 | Suspended | |
| LEWISTON-SWEETWATER IRRIGATING COMPANY, LIMITED | — | 0000031599 | 1908-04-24 | Suspended | |
| LEWISVILLE MERCANTILE COMPANY | — | 0000031795 | 1908-05-28 | Suspended | |
| LIPMAN TUNNEL AND MINES COMPANY | — | 0000032400 | 1908-08-27 | Suspended | HAILEY |
| LIQUIDATOR MINING COMPANY | — | 0000032380 | 1908-09-21 | Suspended | |
| LIVING HOPE BIBLE CHURCH, INC. | — | 0000032222 | 1908-08-28 | Active | |
| LONG VALLEY CREAM COMPANY LTD (THE) | — | 0000031354 | 1908-03-12 | Suspended | |
| LONG VALLEY MUTUAL TELEPHONE COMPANY | — | 0000031469 | 1908-04-01 | Suspended | |
| M. R. RAWSON LUMBER COMPANY | — | 0000030912 | 1908-02-03 | Suspended | |
| MACKAY IRRIGATION COMPANY, LIMITED | — | 0000032163 | 1908-09-12 | Suspended | |
| MACKAY MASONIC HALL ASSOCIATION LIMITED | — | 0000032626 | 1908-11-04 | Suspended | |
| MADDEN ESTATE COMPANY | — | 0000031872 | 1908-06-12 | Suspended | |
| MADISON-OVERLOOK MINING COMPANY, LIMITED | — | 0000030683 | 1908-02-10 | Suspended | |
| MAHLA DITCH COMPANY | — | 0000031572 | 1908-04-20 | Suspended | |
| MALAD LEATHER & HARNESS MANUFACTURING COMPANY, LTD. | — | 0000030694 | 1908-02-08 | Suspended | |
| MALAD POWER COMPANY (THE) | — | 0000031246 | 1908-02-25 | Suspended | BOISE |
| MALAD VALLEY TELEPHONE COMPANY, LTD. | — | 0000031952 | 1908-07-02 | Suspended | |
| MARYSVILLE CANAL COMPANY, LIMITED | — | 0000031262 | 1908-02-24 | Suspended | |
| MASONIC TEMPLE ASSOCIATION, LTD. (THE) | — | 0000031775 | 1908-05-28 | Suspended | |
| MEDBURY IRRIGATION COMPANY | — | 0000031451 | 1908-03-30 | Suspended | |
| MIDDLETON ORE REDUCTION COMPANY LIMITED (THE) | — | 0000032462 | 1908-10-12 | Suspended | |
| MIDVALE SAWMILL COMPANY LIMITED | — | 0000031369 | 1908-03-19 | Suspended | |
| MIDVALE TELEPHONE COMPANY LIMITED | — | 0000031688 | 1908-05-07 | Suspended | |
| MILL CREEK WATER AND RESERVOIR COMPANY, LIMITED | — | 0000032394 | 1908-10-02 | Suspended | |
| MILO MINING & MILLING CO. | — | 0000031623 | 1908-04-22 | Suspended | |
| MILWAUKEE HOSPITAL ASSOCIATION | — | 0000032480 | 1908-10-16 | Suspended | |
| MINERVA MINING AND MILLING COMPANY, LIMITED | — | 0000032180 | 1908-08-01 | Suspended | |
| MINES COMPANY, LIMITED | — | 0000032372 | 1908-10-05 | Suspended | |
| MINT GOLD AND SILVER MINING CO. | — | 0000032484 | 1908-09-08 | Suspended | |
| MISKIN SPRING WHEEL COMPANY (THE) | — | 0000032243 | 1908-08-06 | Suspended | |
| MODOC MINING AND MILLING COMPANY, LIMITED (THE) | — | 0000031648 | 1908-04-29 | Suspended | |
| MONITOR CONSOLIDTATED COPPER MINING COMPANY | — | 0000032451 | 1908-07-30 | Suspended | |
| MONTPELIER CREAMERY, COMPANY, LIMITED | — | 0000032342 | 1908-09-12 | Suspended | |
| MORNING STAR MINING COMPANY | — | 0000032555 | 1908-10-21 | Suspended | |
| MOUNTAIN HOME HARDWARE COMPANY, LTD. | — | 0000031312 | 1908-03-09 | Suspended | |
| MOUNTAIN VIEW FRIENDS CHURCH | — | 0000031470 | 1908-04-01 | Suspended | |
| MULLAN LUMBER COMPANY, LIMITED | — | 0000031703 | 1908-05-07 | Suspended | |
| MURPHY-LUCAS CLOTHING CO. | — | 0000031943 | 1908-06-25 | Dissolved | |