| LGS SOLUTIONS ACADEMY, INCORPORATED | — | 309248 | 2012-02-17 | Canceled | SAN JUAN |
| LIBELLULAS FLOWERS & EVENTS, INC. | — | 312647 | 2012-05-16 | Canceled | SANTURCE |
| LIBERANDO EL CAUTIVO, INC. | — | 317058 | 2012-09-20 | Active | AGUADILLA |
| LIBERTANDO AL CAUTIVO, INC. | — | 310688 | 2012-03-25 | Active | HUMACAO |
| LIBERTANDO CON VOZ DE ESTRUENDO, INC. | — | 311598 | 2012-04-20 | Active | UTUADO |
| LIBRERIA BABY CENTER, INC. | — | 313192 | 2012-05-31 | Dissolved | PONCE |
| LIBRERIA CRISTIANA BETEL, INC. | — | 312712 | 2012-05-17 | Canceled | GUAYNABO |
| LIBRERIA CRISTIANA, EL HEBREO, INC. | — | 310540 | 2012-03-21 | Active | CAROLINA |
| LIBRERIA CRISTIANA, EL MANÁ, INC. | — | 309411 | 2012-02-22 | Canceled | HUMACAO |
| LIBRERIA PALIQUES MULTIMEDIA, CORP. | — | 311246 | 2012-04-10 | Canceled | PONCE |
| LIBRES DANDO POR GRACIA LO QUE POR GRACIA HEMOS RECIBIDO, INC. | — | 319401 | 2012-12-03 | Active | SAN JUAN |
| LIBROS AC LIBRERÍA & BISTRO, INC. | — | 311636 | 2012-04-20 | Canceled | SAN JUAN |
| LIC. LAURA I. SANTA SÁNCHEZ Y ASOCIADOS, CSP | — | 311162 | 2012-04-08 | Active | BAYAMÓN |
| LICEO MONTESSORI DE PUERTO RICO, INC. | — | 309874 | 2012-03-05 | Canceled | SAN JUAN |
| LIENZO VERDE, CORP. | — | 313266 | 2012-06-03 | Canceled | SAN JUAN |
| LIFE CHRISTIAN UNIVERSITY OF PR, INC. | — | 317228 | 2012-09-25 | Active | AGUADILLA |
| LIFE FOR RELIEF AND DEVELOPMENT | — | 524 | 2012-10-16 | Withdrawn | SAN JUAN |
| LIFE FORCE HEALTH ORGANIZATION, INC. | — | 309783 | 2012-03-02 | Dissolved | VEGA ALTA |
| LIFE MEDIA DESIGN, CORP. | — | 319444 | 2012-12-04 | Canceled | FLORIDA |
| LIFE PLANNERS, CORP. | — | 312485 | 2012-05-11 | Merged | CAGUAS |
| LIFE PLANNERS, LLC | — | 4002 | 2012-05-11 | Canceled | |
| LIFE PROFESSIONAL MEDICAL SERVICES, PC | — | 318719 | 2012-11-05 | Dissolved | SAN JUAN |
| LIFE WIRELESS CARIBBEAN, L.L.C. | — | 307541 | 2012-01-05 | Canceled | SAN JUAN |
| LIFECELL, CORPORATION | — | 315055 | 2012-07-23 | Dissolved | BRANCHBURG |
| LIFETIME OF P.R., INCORPORATED | — | 312594 | 2012-05-15 | Canceled | |
| LIGA BALONCESTO INFANTIL AGUEYBANA GUAYANILLA (LIBAG), INC. | — | 310983 | 2012-04-02 | Canceled | GUAYANILLA |
| LIGA BASEBALL INFANTIL, CORP. | — | 316809 | 2012-09-13 | Canceled | CABO ROJO |
| LIGA BEISBOL GUAYNABO, CORP. | — | 316607 | 2012-09-09 | Canceled | GUAYNABO |
| LIGA CENTINELA-BORICUA DE BOLOS , INC. | — | 317044 | 2012-09-19 | Active | |
| LIGA CENTRAL DE VOLEIBOL Y ARBITROS DE LA MONTAÑA, INC. | — | 310539 | 2012-03-21 | Canceled | LARES |
| LIGA DE BALONCESTO INFANTIL Y JUVENIL FEMENINA DE LARES PR. INC., INC. | — | 318003 | 2012-10-15 | Canceled | LARES |
| LIGA DE BALONCESTO PONCE PLAYA, INC. | — | 319360 | 2012-11-30 | Canceled | PONCE |
| LIGA DE BEISBOL INFANTIL Y JUVENIL BAIROA , INC. | — | 316463 | 2012-09-04 | Active | CAGUAS |
| LIGA DE BÉISBOL DE NARANJITO, INC. | — | 307708 | 2012-01-11 | Canceled | NARANJITO |
| LIGA DE DESARROLLO FÚTBOL FEMENINO, INC. | — | 308526 | 2012-01-31 | Canceled | TRUJILLO ALTO |
| LIGA DE HISTORIADORES DE LA SEGUNDA GUERRA MUNDIAL, INC. | — | 316690 | 2012-09-11 | Canceled | GUAYAMA |
| LIGA DE POETAS, INC. | — | 311568 | 2012-04-19 | Canceled | GUAYAMA |
| LIGA DE VOLEIBOL DEL NORTE, INC. | — | 309563 | 2012-02-26 | Canceled | BAYAMON |
| LIGA DE VOLEIBOL MAYAGÜEZANA (LVMAY) INC. | — | 317409 | 2012-09-28 | Active | MAYAGUEZ |
| LIGA DE VOLLEYBALL FEMENINO ANGEL'S COUNTRY VOLLEY, INC. | — | 312843 | 2012-05-21 | Canceled | CAROLINA |
| LIGA DEPORTIVA DEL OTOAO, INC. | — | 312504 | 2012-05-11 | Canceled | UTUADO |
| LIGA INDEPENDIENTE DE BEISBOL AFICIONADO DE P.R., INC. | — | 313658 | 2012-06-12 | Canceled | CAROLINA |
| LIGA INSTRUCCIONAL DE VOLEIBOL TIGRESAS DE AGUAS BUENAS, INC. | — | 312717 | 2012-05-17 | Canceled | AGUAS BUENAS |
| LIGA INTERCLUB DEL SUR, INC. | — | 309370 | 2012-02-21 | Canceled | LAUREL |
| LIGA JOSE J BAREA MAYAGUEZ, CORP. | — | 317313 | 2012-09-26 | Dissolved | SAN GERMAN |
| LIGA MAXIMA SUPERIOR DE VOLEIBOL LAS CHICAS DE DORADO , INC. | — | 314683 | 2012-07-12 | Canceled | DORADO |
| LIGA SUB 21 NARANJITO, CORPORATION | — | 315002 | 2012-07-22 | Canceled | NARANJITO |
| LIGAS INFANTILES Y JUVENILES DE GURABO, INC. | — | 317701 | 2012-10-05 | Canceled | CAGUAS |
| LIGHT CREATIONS, INC. | — | 311441 | 2012-04-16 | Dissolved | ISABELA |
| LIGHT GAS DUAL SYSTEM PROPANE , CORP. | — | 317188 | 2012-09-24 | Canceled | SALINAS |