• Lake Okanagan Resort
• Lake Placid Club Lodges
• Lake Powell Resort
• Lake Shore Village Resort
• Lake Tahoe Resort Hotel
• Lake Tara Townhouse III
• Lakeland Village
• Lakes of the North
• Lakeside Country Club
• Lakeside Villas
• Lakeview Country Club
• Lakeview Golf Resort & Spa
• Lakeview Manor Club
• Lakeview Resort
• Lakewood Resort
• Land of Canaan Vacation Resort Inc.
• Landing at Seven Coves
• Landmark Holiday Beach Resort
• Laokasti Villas
• Las Brisas
• Las Brisas De Santa Fe
• Las Casitas
• Las Flores Beach Resort
• Las Gaviotas Vacation Club II
• Las Olas Beach Club
• Las Olas Beach Club of Cocoa Beach
• Las Residencias Golf & Beach Club
• Laurel Point Home
• Laurel Point Resort
• Laurel Springs Resort
• Law Cranberry Resort Limited
• Lawai Beach Resort
• Le Bear Resort
• Le Mas de Chastelas
• Legacy Vacation Club Brigantine Beach
• Legacy Vacation Club Indian Shores
• Legacy Vacation Club Lake Buena Vista
• Legacy Vacation Club Orlando
• Legacy Vacation Club Palm Coast
• Legacy Vacation Club Reno
• Legacy Vacation Club Steamboat Springs
• Legacy Vacation Club Steamboat Springs Hilltop
• Lehigh Resort Club
• Leisure Choices, LLC
• Leisure Connections
• Leisure Lake Park
• Leisure Life Lodge
• Leisure Pass Travel
• Leisure Point Resort (Camp Membership)
• Leisure time Cascade