| K-Push | 03770011995370 | KINVENT Biomecanique | Class I | |
| Kształtka pod uda do obracania pacjentów na bok z rączkami - k012 | 05907813385605 | HABYS Sp. z o.o. | Class I | |
| Kształtka pod uda do obracania pacjentów na bok z rączkami - k022 | 05907813385599 | HABYS Sp. z o.o. | Class I | |
| Kształtka pod uda do obracania pacjentów na bok z rączkami - k029 | 05907813385612 | HABYS Sp. z o.o. | Class I | |
| KYLMÄHAUDE | 06945397914902 | JIANGSU INTCO MEDICAL PRODUCTS CO., LTD | Class IIa | |
| Kyphosekissen 45x50x17 cm Kunstlederbezug grau | 04250418139014 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112116 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112123 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112130 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112147 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112154 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112161 | ekamed GmbH & Co. KG | Class I | |
| Lagerungshilfen | 04250418112178 | ekamed GmbH & Co. KG | Class I | |
| Lansinoh Cold and Warm Post-Birth Relief Pads | 06976040710046 | Health Plus (Shanghai) International Co., LTD | Class I | |
| Lansinoh Cold & Warm Post-Birth Relief Pad | 06976040710039 | Health Plus (Shanghai) International Co., LTD | Class I | |
| Lansinoh Hot and Cold Breast Therapy Packs | 06976040710053 | Health Plus (Shanghai) International Co., LTD | Class I | |
| Lansinoh Hot & Cold Breast Therapy Packs | 06976040710015 | Health Plus (Shanghai) International Co., LTD | Class I | |
| LASER PER FISIOTERAPIA LASERIX PH10 | 08054329820025 | GN MED s.r.l. | Class IIb | |
| LASER PER FISIOTERAPIA LASERIX PH12 | 08054329820032 | GN MED s.r.l. | Class IIb | |
| LASER PER FISIOTERAPIA LASERIX PH3 | 08054329820018 | GN MED s.r.l. | Class IIb | |
| LASER PER FISIOTERAPIA LASERIX PHP | 08054329820001 | GN MED s.r.l. | Class IIb | |
| Latissimusbügel | 04260730021294 | PINO Pharmazeutische Präparate GmbH | Class I | |
| LAT MACHINE MED | 08050714660313 | Technogym spa | Class I | |
| LAT MACHINE MED | 08050714660504 | Technogym spa | Class I | |
| LEG CURL MED | 08050714660023 | Technogym spa | Class IIa | |
| LEG CURL MED | 08050714660320 | Technogym spa | Class I | |
| LEG CURL MED | 08050714660511 | Technogym spa | Class I | |
| Leg Extension MED | 08050714660085 | Technogym spa | Class IIa | |
| LEG EXTENSION MED | 08050714660337 | Technogym spa | Class I | |
| LEG EXTENSION MED | 08050714660528 | Technogym spa | Class I | |
| Leg Extension REV | 08050714660443 | Technogym spa | Class IIa | |
| Leg Press MED | 08050714660009 | Technogym spa | Class IIa | |
| LEG PRESS MED | 08050714660344 | Technogym spa | Class I | |
| LEG PRESS MED | 08050714660535 | Technogym spa | Class I | |
| Leg Press REV | 08050714660436 | Technogym spa | Class IIa | |
| LegTutor | 05065016488124 | TMA MEDICAL EQUIPMENT LTD | Class I | |
| LegTutor | 05065016488131 | TMA MEDICAL EQUIPMENT LTD | Class I | |
| LETTINO DA MASSAGGIO | 08051380240489 | ALE & GIO' GROUP SRL | Class I | |
| LEWIS-PLAST INSTANT ICE PACK | 04897128667026 | INTCO MEDICAL (HK) CO., ltd | Class IIa | |
| Leżanka drewniana do fizykoterapii | 05904347808044 | Kinesis Spółka z ograniczoną odpowiedzialnością | Class I | |
| Leżanka drewniana do fizykoterapii | 05904347808051 | Kinesis Spółka z ograniczoną odpowiedzialnością | Class I | |
| Leżanka drewniana do fizykoterapii | 05904347808068 | Kinesis Spółka z ograniczoną odpowiedzialnością | Class I | |
| Linka 60cm ST4 | 05905178376221 | Kinesis Spółka z ograniczoną odpowiedzialnością | Class I | |
| Longitudinal electrode 14 mm Capacitive | 08434251001356 | INDIBA S.A.U. | Class IIa | |
| Longitudinal electrode 14 mm Capacitive | 08434251001363 | INDIBA S.A.U. | Class IIa | |
| Longitudinal electrode 14 mm Resistive | 08434251001288 | INDIBA S.A.U. | Class IIa | |
| Longitudinal electrode 14 mm Resistive | 08434251001295 | INDIBA S.A.U. | Class IIa | |
| LOWER BACK BENCH MED | 08050714660252 | Technogym spa | Class I | |
| Lower back MED | 08050714660016 | Technogym spa | Class IIa | |
| LOWER BACK MED | 08050714660368 | Technogym spa | Class I | |
UDI Compass