| LIN DM - crio 230 L | 08050713840259 | Air Liquide Italia Gas e Servizi S.r.l. | Class IIa | |
| LIN DM - crio 35 L | 08050713840204 | Air Liquide Italia Gas e Servizi S.r.l. | Class IIa | |
| LIN DM - crio 60 L | 08050713840211 | Air Liquide Italia Gas e Servizi S.r.l. | Class IIa | |
| LIN DM - crio 65 L | 08050713840228 | Air Liquide Italia Gas e Servizi S.r.l. | Class IIa | |
| Linsen Bad für Therapie 1 kg | 04250201213341 | medesign I.C. GmbH | Class I | |
| Livsane - Ice spray with arnica | 04062981019019 | Eurosirel Spa | Class IIa | |
| Livsane - Ice spray with arnica | 04062981021579 | Eurosirel Spa | Class IIa | |
| long lasting ice pack-6pk | 06975306626015 | Anhui Kamt Ice Pack Co.,Ltd. | Class I | |
| Lower Back Heat Wrap | 06978920971660 | Wuhan Pakcare Bio‐technology Co.,Ltd. | Class I | |
| lower back wrap with extension strap | 06978920973411 | Wuhan Pakcare Bio‐technology Co.,Ltd. | Class I | |
| lumark | 04719879060010 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060027 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060034 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060041 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060058 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060065 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060072 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060089 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060096 | Lu Mark Healthcare Co., Ltd. | Class I | |
| lumark | 04719879060102 | Lu Mark Healthcare Co., Ltd. | Class I | |
| Lux Contact Applikator ø 3 mm | 04260744260214 | Cryoalfa Europe GmbH | Class IIa | |
| Lux Contact Applikator ø 5 mm | 04260744260221 | Cryoalfa Europe GmbH | Class IIa | |
| Lux Contact Applikator ø 7 mm | 04260744260238 | Cryoalfa Europe GmbH | Class IIa | |
| Lux dermatologischer Applikator ø 1 mm | 04260744260160 | Cryoalfa Europe GmbH | Class IIa | |
| Lux dermatologischer Applikator ø 2 mm | 04260744260177 | Cryoalfa Europe GmbH | Class IIa | |
| Lux dermatologischer Applikator ø 3 mm | 04260744260184 | Cryoalfa Europe GmbH | Class IIa | |
| Lux dermatologischer Applikator ø 4 mm | 04260744260191 | Cryoalfa Europe GmbH | Class IIa | |
| Lux Standardapplikator ø 1,5 mm | 04260744260146 | Cryoalfa Europe GmbH | Class IIa | |
| Luxury Physio Reusable Hot and Cold Pack | 15026448000817 | CMUK Visual Safety Ltd, also trading as Koolpak Ltd | Class I | |
| Luxury Reusable Hot and Cold Pack 12x29cm | 15026448000138 | CMUK Visual Safety Ltd, also trading as Koolpak Ltd | Class I | |
| Luxury Reusable Hot and Cold Pack 13x14cm | 15026448000299 | CMUK Visual Safety Ltd, also trading as Koolpak Ltd | Class I | |
| Lux Ventilkörper | 04260744260153 | Cryoalfa Europe GmbH | Class IIa | |
| M9001 | 00821613001372 | Brownmed, Inc. | Class I | |
| Magic Gel | 06973713951812 | SHANGHAI BING FAN INDUSTRIAL CO.,LTD. | Class I | |
| Magic Gel Finger Ice Pack | 05060824390775 | Stretton Online Ltd | Class I | |
| Magic Gel Large Migraine Ice Pack | 05060824390782 | Stretton Online Ltd | Class I | |
| Magic Gel Reusable Ice Pack (2-pack) | 06978920971769 | Wuhan Pakcare Bio‐technology Co.,Ltd. | Class I | |
| Manschettenhalterung für Hiloroll 2 | 04250387105201 | HILOTHERM GmbH | Class I | |
| MÁSCARA DEL GEL | 08436548969394 | SUCESORES DE MANUEL GARCÍA, S.L. | Class I | |
| MÁSCARA DEL GEL | 08436548969400 | SUCESORES DE MANUEL GARCÍA, S.L. | Class I | |
| MASCHA & ROSSKOPF | 04260746280494 | GÖCKENER GMBH | Class I | |
| Maschera oculare POSIFORLID | 04031626001191 | URSAPHARM Arzneimittel GmbH | Class I | |
| McDavid | 00029369169692 | United Sports Brands | Class I | |
| McDavid | 00029369169807 | United Sports Brands | Class I | |
| McDavid | 00029369177888 | United Sports Brands | Class I | |
| McDavid | 00029369179554 | United Sports Brands | Class I | |
| McDavid | 00029369185685 | United Sports Brands | Class I | |
| McDavid | 00029369186743 | United Sports Brands | Class I | |
| McDavid | 00029369186750 | United Sports Brands | Class I | |
| McDavid | 00029369186767 | United Sports Brands | Class I | |
UDI Compass