| LIGHT GREY VIANA TELESCOPE DROPPER | 08422955006296 | TECNIMOEM CARE S.L. | Class I | |
| Lima 1000 | 08718971106769 | Lima B.V. | Class I | |
| Lima 2000 | 08718971797615 | Lima B.V. | Class I | |
| Lindeo (standard) | 04046936900782 | Stiegelmeyer GmbH & Co. KG | Class I | |
| Lippe 120/140 (standard) | 04047037900022 | Burmeier GmbH & Co. KG | Class I | |
| Lippe IV (standard) | 04047037900015 | Burmeier GmbH & Co. KG | Class I | |
| Lit Junior | 03615800006380 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| Lit médicalisé CAPSYS 120 - 2 fonctions | 03664390129641 | Drive Medical France | Class I | |
| Lit médicalisé CAPSYS 120 - 3 fonctions plicature | 03664390129658 | Drive Medical France | Class I | |
| Lit médical SIT UP | 03770030445009 | Sit Up | Class I | |
| LIT MEDILIGHT 2 F + PACK HARMONY | 03664390168893 | Drive Medical France | Class I | |
| LIT MEDILIGHT 2 F + PACK LOUIS PHILIPPE | 03664390168909 | Drive Medical France | Class I | |
| LIT MEDILIGHT 2 F + PACK TRENDY | 03664390168886 | Drive Medical France | Class I | |
| LIT MEDILIGHT 2 F + PACK WENGY | 03664390168916 | Drive Medical France | Class I | |
| LIT MEDILIGHT 3 F PL + PACK HARMONY | 03664390168930 | Drive Medical France | Class I | |
| LIT MEDILIGHT 3 F PL + PACK LOUIS PHILIP | 03664390168947 | Drive Medical France | Class I | |
| LIT MEDILIGHT 3 F PL + PACK TRENDY | 03664390168923 | Drive Medical France | Class I | |
| LIT MEDILIGHT 3 F PL + PACK WENGY | 03664390168954 | Drive Medical France | Class I | |
| LM 3056 | 03615800005994 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3060 W | 03615800047710 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3062 W | 03615800047734 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3062 W PR | 03615800048335 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3064 W | 03615800047758 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3064 W PR | 03615800048359 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3066 W | 03615800047772 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3066 W | 03615800048311 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3066 W PR | 03615800048373 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3254 | 03615800005987 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3256 | 03615800006007 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3260 W | 03615800047727 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3260 W PR | 03615800048328 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3262 W | 03615800047741 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3262 W PR | 03615800048342 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3264 W | 03615800047765 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3264 W PR | 03615800048366 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3266 W | 03615800047789 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| LM 3266 W PR | 03615800048380 | HOME MEDICAL SERVICE H.M.S. | Class I | |
| Lomond Community Bed c/w Side Rails, Oak (Deron spec) | 05060614532514 | Alerta Medical Ltd | Class I | |
| Lomond Community Bed, Oak | 05060614530848 | Alerta Medical Ltd | Class I | |
| Lomond Floor Bed, Oak | 05060614530176 | Alerta Medical Ltd | Class I | |
| Lomond Floor Bed, Walnut | 05060614531463 | Alerta Medical Ltd | Class I | |
| Lomond Low Bed, Oak | 05060614530169 | Alerta Medical Ltd | Class I | |
| Lomond Low Bed, Walnut | 05060614530961 | Alerta Medical Ltd | Class I | |
| Lomond Rotate-Stand-Up Bed, Oak | 05060614530954 | Alerta Medical Ltd | Class I | |
| Lomond Standard Bed, Oak | 05060614530152 | Alerta Medical Ltd | Class I | |
| Lomond Standard Bed, Walnut | 05060614531470 | Alerta Medical Ltd | Class I | |
| ŁÓŻKO ELEKTRYCZNE DO OPIEKI DLA CHORYCH | 05901571464930 | ANTAR MEDICAL SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ | Class I | |
| ŁÓŻKO ELEKTRYCZNE DO OPIEKI DLA CHORYCH | 05901571464947 | ANTAR MEDICAL SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ | Class I | |
| Łóżko medyczne Famed NIVO | 05904157213175 | FAMED ŻYWIEC SP. Z O.O. | Class I | |
| Łóżko medyczne Famed NIVO | 05904157213182 | FAMED ŻYWIEC SP. Z O.O. | Class I | |