Leeward Panama S.A. was formed in 1970. It was a type-C company mainly engaged in shipping.
Lerwick Marine Panama S.A. was formed in 1971. It was a type-C company mainly engaged in shipping. After 1975 the company passed to the Christina Onassis Group of companies owned by ATOL and managed by OMSA. After 1999 the ownership of Christina Onassis Group of Companies passed to her daughter Athina Onassis. The management of the companies was still held, separately from the Alexander S. Onassis Foundation Companies, until 1999.
Lewiston Shipping Panama S.A. was established in 1968. It was a type-B company acting as intermediate holding company. Along with Upton Marine Panama and Woodbury Shipping Panama they were the co-founders of Omega Petroleum Industry S.A., a company whose aim was the management of the state refinery and the marketing of its products. After 1975 the company passed to the Christina Onassis Group of companies owned by ATOL and managed by OMSA. After 1999 the ownership of Christina Onassis Group of Companies passed to her daughter Athina Onassis. The management of the companies was still held, separately from the Alexander S. Onassis Foundation Companies, until 1999. The company was dissolved in 2007.
Leyburn Panama S.A. was established in 1970. It was an aviation company, (dormant). Parent company Denton Marine Panama S.A. In 1990 the company belongs 50% to Atol and the other 50% to ASO Group.
Liberty Transportation Company was established in 1952. It was a type-C company mainly engaged in shipping and owner of the vessel "Olympic Sky".
Liberty S.A. was established in 1950. It was a type-C company mainly engaged in shipping.
Lindale Panama S.A. was a type F company.
Lucerne Navigation Company Panama S.A. was formed in 1961. It was a type-C company mainly engaged in shipping and owner of the vessel Olympic Chivalry.
Luxor Shipping Company S.A. was established in 1956. It was a type-C company mainly engaged in shipping and the owner of the vessel "Olympic Runner".
Lynwood Marine Panama S.A. was established in 1969. It was a type-C company mainly engaged in shipping and owner of the vessel "Olympic Alliance". The company was dissolved in 2007.