| L Connector, 22F, 22M | 06923980107191 | Class IIa | |
| L Connector, 4.3M, 4M | 06923980107573 | Class IIa | |
| L Connector, 7.6M, 4B, PSF, Amber | 06923980103216 | Class IIa | |
| L Connector, 7.6M, Luer, PC | 06923980107542 | Class IIa | |
| LDS1 Catheter Mount, SL 15F, 15M | 26923980109878 | Class IIa | |
| LDS1 Catheter Mount, SL 15F, 22/15mm | 26923980109885 | Class IIa | |
| LDS1 Catheter Mount, SL15F, 22F | 26923980109861 | Class IIa | |
| LDS2 Catheter Mount, L15F, 22F | 26923980113059 | Class IIa | |
| LDS3 Catheter Mount, 15F, 22/15mm | 06923980106255 | Class IIa | |
| LF1 Nebulizer | 06923980110320 | Class IIa | |
| LF1 Nebulizer w/Valve T Kit, 22F | 06923980111891 | Class IIa | |
| LF2 Nebulizer | 06923980111945 | Class IIa | |
| Low Flow Manifold | 06923980110368 | Class IIa | |
| LV-2 Valve, 19M | 06923980106606 | Class IIa | |
| LVN Nebulizer Kit | 06923980102448 | Class IIa | |
| LVN Nebulizer, K Resin | 06923980105883 | Class IIa | |
| LVN Nebulizer, PP | 06923980102516 | Class IIa | |
| M3 Oxygen Masks, L | 06923980105937 | Class IIa | |
| M3 Oxygen Masks, M | 06923980105944 | Class IIa | |
| Manifold, 2 Way, PSF | 06923980104084 | Class IIa | |
| Manifold, 3 Way, PSF | 06923980103094 | Class IIa | |
| Mayo Mist Nebuliser Bowl | 06923980109775 | Class IIa | |
| MDI Adaptor, 15F, 15M | 06923980109430 | Class IIa | |
| MDI Adaptor, 22F, 22M | 06923980103032 | Class IIa | |
| MHC Aerosol Tee Connector | 06923980109577 | Class IIa | |
UDI Compass