| Lommer, Horst | Horst Lommer | Actor | 1940 | 1 | |
| Lesnie, Hugo | Hugo Lesnie | Actor | 1940 | 1 | |
| Lux, Warren | Warren Lux | Actor | 1940 | 2 | |
| Lindström, Richard | Richard Lindström | Actor | 1940 | 2 | |
| Loughrey, Donna | Donna Loughrey | Actor | 1940 | 1 | |
| Lehmann, Roberta | Roberta Lehmann | Actor | 1940 | 1 | |
| Lageson, C., B. | C. B. Lageson | Actor | 1940 | 1 | |
| Lerou, Stine | Stine Lerou | Actor | 1940 | 1 | |
| Larsen, Edward | Edward Larsen | Actor | 1940 | 1 | |
| Littel, Virginia | Virginia Littel | Actor | 1940 | 1 | |
| Longanesi, Leo | Leo Longanesi | Costume Designer, Designer | 1940 | 6 | |
| Larin, A. | A. Larin | Director | 1940 | 1 | |
| Lalenkov, B. | B. Lalenkov | Designer | 1940 | 1 | |
| Lemos, Adamantios | Adamantios Lemos | Actor | 1939 - 1955 | 6 | |
| Livesey, Peggy | Peggy Livesey | Actor | 1939 - 1955 | 3 | |
| Lascăr, Ion | Ion Lascăr | Actor | 1939 - 1940 | 2 | |
| Lekkou, Mairi | Mairi Lekkou | Actor | 1939 - 1940 | 25 | |
| Lambert, Edith | Edith Lambert | Actor | 1939 | 1 | |
| Lorell, Carol | Carol Lorell | Actor | 1939 | 1 | |
| Lichtensteiger, Willy | Willy Lichtensteiger | Actor | 1939 | 1 | |
| Luther, Willi | Willi Luther | Actor | 1939 | 2 | |
| Lanzer, Rudolf | Rudolf Lanzer | Actor | 1939 | 1 | |
| Lothar, Ralph | Ralph Lothar | Actor | 1939 | 1 | |
| Leclair, Jean | Jean Leclair | Actor | 1939 | 3 | |
| Lothar, Liesl | Liesl Lothar | Actor | 1939 | 1 | |
| Lier, Wilfried | Wilfried Lier | Actor | 1939 | 1 | |
| Lawrence, Barbara | Barbara Lawrence | Actor | 1939 | 1 | |
| Lyster, Felicity | Felicity Lyster | Actor | 1939 | 1 | |
| Leimanis, Leonīds | Leonīds Leimanis | Actor | 1939 | 1 | |
| Liepa, Kārlis | Kārlis Liepa | Actor | 1939 | 1 | |
| Lipkin, Marjorie | Marjorie Lipkin | Actor | 1939 | 1 | |
| Lunz, Marie | Marie Lunz | Dancer | 1939 | 1 | |
| Lovelock, Beverly | Beverly Lovelock | Dancer | 1939 | 1 | |
| Lund, Martin | Martin Lund | Actor | 1939 | 1 | |
| Lambreva, Milka | Milka Lambreva | Actor | 1939 | 1 | |
| Lori, Anna | Anna Lori | Actor | 1939 | 2 | |
| Lepeniotis, Nikos | Nikos Lepeniotis | Actor | 1939 | 2 | |
| Lindahl, Erling | Erling Lindahl | Actor | 1938 - 1971 | 78 | 1 |
| Lukeš, Oldřich | Oldřich Lukeš | Actor | 1938 - 1964 | 3 | |
| Lorenz, Erna | Erna Lorenz | Actor | 1938 - 1954 | 2 | |
| Lothar, Mark | Mark Lothar | Composer, Conductor | 1938 - 1944 | 2 | |
| Lundh, Otto | Otto Lundh | Actor | 1938 - 1942 | 2 | |
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