| L, DreamWear Under the Nose Nasal, Med Frame W/O HGR, GBL | 00606959031043 | Class IIa | |
| L Dreamwear UTN Med Frame, and L full cu | 00606959059832 | Class IIa | |
| L FITLIFE MASK EE W/HGR INT | 00606959001800 | Class IIa | |
| LifeVent200 Ventilator, Sapio, Bluetooth | 00606959050099 | Class IIb | |
| LifeVentEVO2 | 00606959057456 | Class IIb | |
| Lightweight Tubing 6 Ft (1.83m) | 00606959043473 | Class IIa | |
| Li Ion Battery, BiPAP Device Cable | 00606959402638 | Class I | |
| Li Ion Battery Case | 00606959402669 | Class I | |
| Li Ion Battery, PAP Device Cable | 00606959402614 | Class I | |
| Li Ion Battery, Trilogy Cable | 00606959402621 | Class I | |
| Li Ion Battery, Ventilation, International | 00606959033320 | Class I | |
| LiteTouch | 00383730000749 | Class I | |
| LiteTouch | 00383730000763 | Class I | |
| LiteTouch | 00383730000794 | Class I | |
| LiteTouch Large Mask/Grand Masque | 00383730000800 | Class I | |
| LiteTouch Medium Mask/Masque Moyen | 00383730000770 | Class I | |
| LiteTouch Small Mask/Petit Masque | 00383730000732 | Class I | |
| L Performax Mpu Intl W/Ee Leak 2, Plus 4 Headgear | 00606959011892 | Class IIa | |
| L Performax Mpu Intl W/Ee Leak 2 & Se | 00606959007994 | Class IIa | |
| L Performax Mpu Intl W/Ee Leak 2 & Se, Plus 4 Headgear | 00606959008014 | Class IIa | |
| L Performax Mpu Intl W/Se, Plus 4 Headgear | 00606959011915 | Class IIa | |
| L Performax Su Intl W/Ee Leak 2 -10 Pack | 30606959000866 | Class IIa | |
| L Performax Su Intl W/Se —10 Pack | 30606959000880 | Class IIa | |
| L Performax Su W/Ee Leak 2 — Single | 00606959004160 | Class IIa | |
| L Performax Su W/Se — Single | 00606959007710 | Class IIa | |
UDI Compass