| LIBERTY CABLEVISION OF PUERTO RICO LLC | — | 1251 | 2011-12-29 | Merged | LUQUILLO |
| LIBERTY CIRCLE & COMPANY, CORP. | — | 305705 | 2011-11-01 | Canceled | SAN JUAN |
| LIBERTY GROUP LIMITED, CORPORATION | — | 305703 | 2011-11-01 | Canceled | SAN JUAN |
| LIBERTY PRO-PADRES SOLUCION A PENSION, CORP. | — | 303727 | 2011-09-06 | Canceled | CAROLINA |
| LIBRERIA CASA ISERN, INC. | — | 307418 | 2011-12-31 | Active | SAN JUAN |
| LIBRERIA CREENCIAS, CORPORATION | — | 306459 | 2011-11-24 | Canceled | CAROLINA |
| LIBRERIA CRISTIANA DONDE LA MUSICA VIVE INC. | — | 62857 | 2011-03-31 | Canceled | CAGUAS |
| LIBRERIA CRISTIANA JEHOVA SHAMMAH INC. | — | 204700 | 2011-05-03 | Canceled | VEGA BAJA |
| LIBRERIA DIVINA MISERICORDIA INC. | — | 202324 | 2011-01-20 | Dissolved | RINCON |
| LIBRERIA EL REMANENTE FIEL, CORP. | — | 301125 | 2011-06-13 | Canceled | MANATI |
| LIBRERIA PUERTA AL CIELO, INC. | — | 303197 | 2011-08-17 | Canceled | VIEQUES |
| LIBRERIA UNIVERSITAS, INC. | — | 307219 | 2011-12-22 | Canceled | SAN JUAN |
| LIBRERIA VIDA CRISTIANA CORP. | — | 202962 | 2011-02-09 | Canceled | SAN GERMAN |
| LIBÉRATE, CENTRO DE CAPACITACIÓN Y DESARROLLO PARA VÍCTIMAS DE MALTRATO, INC. | — | 306300 | 2011-11-17 | Canceled | ARECIBO |
| LICENCIA TOUR INC. | — | 204821 | 2011-05-09 | Canceled | CAROLINA |
| LICENCIADO HECTOR A. VAZQUEZ, P.S.C. | — | 304484 | 2011-09-27 | Canceled | TOA BAJA |
| LIFE AND BENEFITS CONSULTANTS, INC. | — | 307304 | 2011-12-27 | Canceled | SAN JUAN |
| LIFE AND WELLNESS SERVICES, INC. | — | 303100 | 2011-08-15 | Canceled | SAN GERMAN |
| LIFE CHRISTIAN UNIVERSITY, INC. | — | 302701 | 2011-08-02 | Active | LAS PIEDRAS |
| LIFE DIGITAL IMAGING, INC. | — | 306604 | 2011-11-30 | Canceled | HATILLO |
| LIFE FIT CREW, LLC | — | 304337 | 2011-09-22 | Dissolved | SAN JUAN |
| LIFE MEDICAL PRODUCTS INC. | — | 202179 | 2011-01-14 | Canceled | HATILLO |
| LIFE PRODUCTS INNOVATION, LLC | — | 301978 | 2011-07-08 | Active | COAMO |
| LIFE QUOTES, INC. | — | 15317 | 2011-05-04 | Canceled | CAROLINA |
| LIFE SENIOR CARE CENTER, CORP. | — | 300739 | 2011-06-01 | Canceled | CAGUAS |
| LIFE STAR AMBULANCE SERVICES, INC. | — | 301890 | 2011-07-06 | Canceled | RAMEY BASE |
| LIFEONE ASSIST, LLC | — | 304184 | 2011-09-19 | Canceled | |
| LIFEPREP, INC. | — | 303450 | 2011-08-28 | Canceled | GUAYAMA |
| LIFESCREEN LLC | — | 1109 | 2011-04-04 | Canceled | San Juan |
| LIFESTYLE FITNESS CLUB, INC. | — | 203173 | 2011-02-15 | Canceled | CAGUAS |
| LIFTAG SRL | — | 103 | 2011-09-13 | Dissolved | SAN JUAN |
| LIGA ALL-STARS BALONCESTO EDUCATIVO INC. | — | 62423 | 2011-02-14 | Canceled | CAGUAS |
| LIGA ATLETICA MUNICIPAL "SOMOS TITANES", INC. | — | 303859 | 2011-09-09 | Dissolved | MOROVIS |
| LIGA ATLETICA PEPINIANA, CORP. | — | 301971 | 2011-07-08 | Dissolved | SAN SEBASTIAN |
| LIGA ATLETICA POLICIACA CAPITULO DE HATILLO, INC. | — | 305416 | 2011-10-24 | Canceled | HATILLO |
| LIGA BEISBOL INFANTIL Y JUVENIL DE AIBONITO, INC. | — | 306373 | 2011-11-21 | Canceled | AIBONITO |
| LIGA DE BALONCESTO MOCANO, INC. | — | 305933 | 2011-11-08 | Canceled | MOCA |
| LIGA DE FÚTBOL DE LA MONTAÑA, INC. | — | 303915 | 2011-09-11 | Canceled | NARANJITO |
| LIGA DE SOFBOL COAMEÑA PERCY BORGES, INC. | — | 62554 | 2011-02-28 | Active | COAMO |
| LIGA DE SOFTBALL CRISTIANA CRISTO VIENE INC. | — | 62749 | 2011-03-18 | Canceled | FLORIDA |
| LIGA DESARROLLO SOFTBALL FEMENINO LA MONTAÑA INC. | — | 62644 | 2011-03-09 | Canceled | UTUADO |
| LIGA DOMINICANA DE SOFTBOL 2716 CORP. | — | 62445 | 2011-02-16 | Canceled | RIO PIEDRAS |
| LIGA INDEPENDIENTE DE BASEBALL ALCIDES CURET, INC. | — | 300649 | 2011-05-31 | Active | SABANA GRANDE |
| LIGA INFANTIL BALONCESTO DEL OESTE, LIBO, INC. | — | 306876 | 2011-12-09 | Canceled | SAN GERMAN |
| LIGA INFANTIL Y JUVENIL BASEBALL CANOVANAS, CORP. | — | 303920 | 2011-09-12 | Canceled | CANOVANAS |
| LIGA INSTRUCCIONAL DE BALONCESTO AGUAS BUENAS CORP. | — | 63574 | 2011-10-04 | Canceled | AGUAS BUENAS |
| LIGA JUVENIL FEMENINA DE BALONCESTO DE QUEBRADILLAS, INC. | — | 62765 | 2011-03-21 | Canceled | QUEBRADILLAS |
| LIGA NACIONAL DE ROLLER DERBY DE PUERTO RICO, INC. | — | 301353 | 2011-06-19 | Canceled | CAROLINA |
| LIGA PUERTORRIQUEÑA DE FUTBOL PROFESIONAL MASCULINO Y FEMENINO, INC. | — | 62253 | 2011-01-27 | Canceled | SAN JUAN |
| LIGA SUB 24 NARANJITO, CORPORATION | — | 304088 | 2011-09-15 | Canceled | NARANJITO |