| 1 | L & M Oil Co. | Yates Center, KS 66783 | Oil & Gas Operator | Dec 1998 |
| 2 | L P Oil Company Inc. | | Oil & Gas Operator | Aug 2024 |
| 3 | L. W. Babcock | | Oil Operator | Dec 1986 |
| 4 | La Honda Fields Limited Partnership | | Oil & Gas Operator | Dec 2021 |
| 5 | La Land Co. | | Oil Operator | Dec 1989 |
| 6 | La Paloma Generating Company LLC | | Oil & Gas Operator | Dec 2000 |
| 7 | Laguna County Sanitation District | | Oil & Gas Operator | Dec 2003 |
| 8 | Lario Oil & Gas Company | Odessa, TX 79762 | Oil & Gas Operator | Nov 2024 |
| 9 | Larry E. Bedrosian | | Oil Operator | Dec 1999 |
| 10 | Las Palmas Petroleum Corp. | | Oil Operator | Dec 2010 |
| 11 | Laymac Corporation | | Gas Operator | Dec 2020 |
| 12 | LBTH Inc. | | Oil & Gas Operator | Aug 2024 |
| 13 | LDD Energy LLC | | Oil & Gas Operator | Aug 2024 |
| 14 | Lee And Jane Laird | | Oil & Gas Operator | Dec 2002 |
| 15 | Lee Lamberson Inc. | | Oil & Gas Operator | Dec 2000 |
| 16 | Legacy Energy Inc | Carpinteria, CA 93013 | Oil & Gas Operator | Jun 2012 |
| 17 | Leon J. Sabean | | Oil & Gas Operator | Dec 2018 |
| 18 | Leonard 1&2 LLC | | Oil Operator | Sep 2024 |
| 19 | Les Miller | | Oil & Gas Operator | Dec 1991 |
| 20 | Lesco Corp. | | Oil Operator | Dec 2000 |
| 21 | Linn Western Operating Inc. | | Oil & Gas Operator | Jan 2018 |
| 22 | Lion Oil & Gas Company LLC | | Oil & Gas Operator | Dec 1993 |
| 23 | Little Creek Properties Inc. | | Oil Operator | Aug 2024 |
| 24 | Little Jewel LLC | | Oil & Gas Operator | Aug 2024 |
| 25 | Lobo Operations LLC | | Oil Operator | Sep 2024 |
| 26 | Lobodo Inc. | | Oil & Gas Operator | Apr 2003 |
| 27 | Lodi Gas Storage L.L.C. | | Gas Operator | Sep 2024 |
| 28 | Lomax Exploration Company | Roosevelt, UT 84066 | Oil & Gas Operator | Jun 1995 |
| 29 | Lone Eagle LLC | | Oil & Gas Operator | Dec 2003 |
| 30 | Lonestar Foundation Inc. | | Oil Operator | Dec 2008 |
| 31 | Long Beach Oil Development Co | Glendale, CA 91203 | Oil & Gas Operator | Jun 2004 |
| 32 | Longbow LLC | | Oil & Gas Operator | Sep 2024 |
| 33 | Longview Production Company | Dallas, TX 75243-3795 | Oil & Gas Operator | Sep 2024 |
| 34 | Los Angeles Unified School District | | Oil Operator | Dec 2014 |
| 35 | Lyon Canyon Oil Corp. | | Oil & Gas Operator | Dec 1986 |