Latour Partnership, L.P
Latrobe Brewing Co.
Legacy Development Ii, L.P
Legacy Development Iii, L.P
Legacy Development Iv, L.P
Legacy Development, L.P
Legacy Partnership I, L.P
Legacy Partnership Ii, L.P
Legacy Partnership Iii, L.P
Legacy Partnership Iv, L.P
Lincoln Engineering Company
Lincoln Industrial Corporation
Linette Quality Chocolates, Inc
Listbone Investment, L.P
Livewire, Llc
Lodin Medical Imaging, "llc",
Lord & Taylor, Inc
Lord & Taylor, Inc. (dissolved 7/29/91)
Lowy Group, Inc
Luxco, Inc.