| KHKorby Holcomb Dba Lynchburg Lumber CO | Lynchburg | TN | — | ◇ UNVERIFIED |
| KFKuehn Forest Products, LLC | Neillsville | WI | — | ◇ UNVERIFIED |
| KLKutz, L.l.c. | Vance | AL | — | ◇ UNVERIFIED |
| KCKykenkee Centreville, INC. | Centreville | AL | — | ◇ UNVERIFIED |
| KCKykenkee - Collinsville | Collinsville | AL | — | ◇ UNVERIFIED |
| KIKykenkee INC | Vance | AL | — | ◇ UNVERIFIED |
| KIKykenkee, INC. Project Dogwood | Vance | AL | — | ◇ UNVERIFIED |
| LLLabranche Lumber Co., INC. | Newport | VT | — | ◇ UNVERIFIED |
| LCLake Cheadle Recreation Area | Lebanon | OR | — | ◇ UNVERIFIED |
| LCLake Cumberland Woodworks INC | Bronston | KY | — | ◇ UNVERIFIED |
| LELake Elmo Hardwood Lumber | Lake Elmo | MN | — | ◇ UNVERIFIED |
| LWLakeside Wood Products INC | La Follette | TN | — | ◇ UNVERIFIED |
| LSLake States Lumber INC | Brooklyn Park | MN | — | ◇ UNVERIFIED |
| LMLampe & Malphrus Lumber Company | Smithfield | NC | — | ◇ UNVERIFIED |
| LILancer INC. | Star | NC | — | ◇ UNVERIFIED |
| LILancer, INC. | Star | NC | — | ◇ UNVERIFIED |
| LOLand of Lincoln Lumber, LLC | Raleigh | IL | — | ◇ UNVERIFIED |
| LRLand & Resource Management INC. | Kalispell | MT | — | ◇ UNVERIFIED |
| LPLane Plywood | Eugene | OR | — | ◇ UNVERIFIED |
| LLLansaw lumber products Limited Liability Company | Eubank | KY | — | ◇ UNVERIFIED |
| LILarix INC | Dawson Springs | KY | — | ◇ UNVERIFIED |
| LLLasalle Lumber Company, LLC | Urania | LA | — | ◇ UNVERIFIED |
| LLLassiter Lumber LLC | Millry | AL | — | ◇ UNVERIFIED |
| LWLathrop Wood Works | Lathrop | CA | — | ◇ UNVERIFIED |
| LLLaurel Lumber Company INC | Laurel | MS | — | ◇ UNVERIFIED |
| LSLaurel Summit Lumber LLC | Boswell | PA | — | ◇ UNVERIFIED |
| LLLayman Lumber CO INC | Naches | WA | — | ◇ UNVERIFIED |
| LSLayton Sawmill, LLC | Flippin | AR | — | ◇ UNVERIFIED |
| LRLeaf River Forest Products, LLC | New Augusta | MS | — | ◇ UNVERIFIED |
| LTLeatherstocking Timber Products, INC. | Oneonta | NY | — | ◇ UNVERIFIED |
| LPLebanon Plywood Site | Lebanon | OR | — | ◇ UNVERIFIED |
| LELeonard E Stacy | Rich Hill | MO | — | ◇ UNVERIFIED |
| LFLeonard Forest Products, INC. | Markleysburg | PA | — | ◇ UNVERIFIED |
| LPLeslie P Rigsby Lumber CO | Saluda | VA | — | ◇ UNVERIFIED |
| LHLewisburg Hardwoods LLC | Lewisburg | TN | — | ◇ UNVERIFIED |
| LCLewis & Clark Sawmill | West Alton | MO | — | ◇ UNVERIFIED |
| LCLewis County Lumber Products | Winlock | WA | — | ◇ UNVERIFIED |
| LHLewis & Hockenberry INC. | Emporium | PA | — | ◇ UNVERIFIED |
| LDLiberty Dry Kiln, INC. | Liberty | NC | — | ◇ UNVERIFIED |
| LLLiberty Lumber, INC | Gurley | AL | — | ◇ UNVERIFIED |
| LLLiberty Lumber, INC. | Rogersville | AL | — | ◇ UNVERIFIED |
| LOLignetics of Ar and Mo, LLC | Mountain View | AR | — | ◇ UNVERIFIED |
| LLLincoln Lumber Company, INC. | Brookhaven | MS | — | ◇ UNVERIFIED |
| LWLinda's Woodcraft & Cabinets | Millersburg | MI | — | ◇ UNVERIFIED |
| LLLinden Lumber CO | Linden | AL | — | ◇ UNVERIFIED |
| LLLinden Lumber LLC | Grove Hill | AL | — | ◇ UNVERIFIED |
| LLLinden Lumber LLC | Linden | AL | — | ◇ UNVERIFIED |
| LWLinder Wood Technologies | Allentown | PA | — | ◇ UNVERIFIED |
| LLLion Lumber, LLC | Louisiana | MO | — | ◇ UNVERIFIED |
| LLLipinski Logging & Lumber | Youngsville | PA | — | ◇ UNVERIFIED |
| LRLittle River Hardwoods INC | Wilton | AR | — | ◇ UNVERIFIED |
| LSLittleton Storm & Timber Services | Beardstown | IL | — | ◇ UNVERIFIED |
| LBLittrell Bros Lumber CO | Vinemont | AL | — | ◇ UNVERIFIED |
| LLLittrell Lumber Mill, INC. | Decatur | AL | — | ◇ UNVERIFIED |
| LJL J Hughes & Sons INC | Summersville | WV | — | ◇ UNVERIFIED |
| LRLJK Real Estate Holdings, LLC | Stetsonville | WI | — | ◇ UNVERIFIED |
| LHLKL Holdings, LLC | Oakman | AL | — | ◇ UNVERIFIED |
| LLLkl Lumber Company INC | Oakman | AL | — | ◇ UNVERIFIED |
| LLL & L Lumber | Fort Collins | CO | — | ◇ UNVERIFIED |
| LLL & L Lumber Co., INC | Huntsville | AL | — | ◇ UNVERIFIED |
| LLL & L Lumber Co.,inc. | Huntsville | AL | — | ◇ UNVERIFIED |
| LCLog Cutters | Tishomingo | OK | — | ◇ UNVERIFIED |
| LELog Exporter, LLC | Moscow | TX | — | ◇ UNVERIFIED |
| LALogs and Lumber Incorporated | Lenoir | NC | — | ◇ UNVERIFIED |
| LCLoleta Csd - Wastewater Treatment Plant | Loleta | CA | — | ◇ UNVERIFIED |
| LLLondon Lumber Incorporated | Cottage Grove | OR | — | ◇ UNVERIFIED |
| LBLong Beach Shavings Co., INC. | Conroe | TX | — | ◇ UNVERIFIED |
| LCLongfellows Cedar Shingles and Shakes | Windsor | ME | — | ◇ UNVERIFIED |
| LPLong Prairie Shavings Mill | Long Prairie | MN | — | ◇ UNVERIFIED |
| LCLost Creek Industries INC | Springfield | OR | — | ◇ UNVERIFIED |
| LHLouisiana Hardwood | Alexandria | LA | — | ◇ UNVERIFIED |
| LHLouisiana Hardwood Products LLC - Lemoyen Facility | Le Moyen | LA | — | ◇ UNVERIFIED |
 Louisiana-pacific - Belgrade | Belgrade | MT | — | ◇ UNVERIFIED |
| Louisiana Pacific CORP | Hines | OR | — | ◇ UNVERIFIED |
| Louisiana-pacific Corporation | State Road | NC | — | ◇ UNVERIFIED |
| Louisiana Pacific - Evergreen | Evergreen | AL | — | ◇ UNVERIFIED |
| Louisiana-pacific Saratoga Sawmill | Saratoga | WY | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | — | ◇ UNVERIFIED |
| LRLowes Resaw & Specialty Cut LLC | Mcminnville | OR | — | ◇ UNVERIFIED |
| LCLP Corporation | Bonners Ferry | ID | — | ◇ UNVERIFIED |
| LPL P Rigsby Lumber Company | Saluda | VA | — | ◇ UNVERIFIED |
| LRL & R Timber | San Augustine | TX | — | ◇ UNVERIFIED |
| LMLuck-e-g Montana, INC | Libby | MT | — | ◇ UNVERIFIED |
| LCLuedeker Custom Sawmill | Industry | TX | — | ◇ UNVERIFIED |
| LJLumber Jack Hardwoods INC | Menominee | MI | — | ◇ UNVERIFIED |
| LTLumberjack Timber, LLC | Williams | AZ | — | ◇ UNVERIFIED |
| LLLumber Liquidators | Colonial Heights | VA | — | ◇ UNVERIFIED |
| LLLumber Liquidators Production LLC | Toano | VA | — | ◇ UNVERIFIED |
| LILumbermens INC | Byron Center | MI | — | ◇ UNVERIFIED |
| LLLuna Lumber CO. | Dora | MO | — | ◇ UNVERIFIED |
| LCLynch Creek Farm | Shelton | WA | — | ◇ UNVERIFIED |
| LHLynn Herbert Sawmills LLC | Riddle | OR | — | ◇ UNVERIFIED |
| MOMacdonald & Owen Veneer and Lumber Co., INC. | Luck | WI | — | ◇ UNVERIFIED |
| MFMackeys Ferry Sawmill INC | Roper | NC | — | ◇ UNVERIFIED |
| MFMackeys Ferry Sawmill - Roper | Roper | NC | — | ◇ UNVERIFIED |
| MNMack Neal Creasy | Scotts Hill | TN | — | ◇ UNVERIFIED |
| MLMadison Lumber Mill | Madison | NH | — | ◇ UNVERIFIED |
| MBMaeder Brothers Saw Mill | Weidman | MI | — | ◇ UNVERIFIED |
| MBMaeder Brothers Sawmill | Weidman | MI | — | ◇ UNVERIFIED |
