| Kuopio MillPulp millMondi Group | Finland | Hardwood | Operating | 340 000 t/y pulp production |
| KurekssSawmillKurekss SIA | Latvia | Softwood | Operating | 250 000 m3/y sawn timber |
| Kymi MillPulp millUPM-Kymmene Oyj | Finland | Mixed | Operating | 870 000 t/y pulp production |
| Kyowa Mokuzai (協和木材, Hanawa + Shinjo-anläggningarna)SawmillKyowa Mokuzai Co., Ltd. (協和木材株式会社) | Japan | - | Operating | 420 000 m3/y |
| La Crete SawmillsSawmillLa Crete Sawmills Ltd. | Canada | Mixed | Operating | No data yet |
| Labe Wood StetiSawmillLABE WOOD s.r.o. | Czech Republic | Softwood | Operating | 500 000 m3/y sawn timberestimated from 1 000 000 m3/y log intake |
| Ladenburger KerkingenSawmillLadenburger GmbH | Germany | - | Operating | 500 000 m3/y sawn timberestimated from 1 000 000 m3/y log intake |
| Laja MillPulp millCMPC Celulosa S.A. | Chile | - | Operating | 360 000 t/y pulp production |
| Lakeland Mills (Prince George)SawmillLakeland Mills Ltd. | Canada | - | Operating | 285 229 m3/y sawn timber |
| Lampe & Malphrus LumberSawmillLampe & Malphrus Lumber Company | United States | Softwood | Operating | No data yet |
| Langdale Forest ProductsSawmillLangdale Forest Products | United States | Softwood | Operating | No data yet |
| Laois SawmillsSawmillLaois Sawmills Ltd | Ireland | - | Operating | 59 000 m3/y sawn timberestimated from 118 000 m3/y log intake |
| Lapuan SahaSawmillLapuan Saha Oy | Finland | Softwood | Operating | 75 000 m3/y sawn timber |
| LaSalle LumberSawmillLaSalle Lumber Co. (Hunt/Tolko JV) | United States | Softwood | Operating | 339 559 m3/y sawn timber |
| LD Celulose MillPulp millLenzing AG / Dexco S.A. (50/50 JV) | Brazil | Hardwood | Operating | 500 000 t/y pulp production |
| LDK IgirmaSawmillOOO Tairiku-Igirma Group (f.d. LDK Igirma) | Russia | - | Operating | 350 000 m3/y sawn timber |
| Ledcor Forest Products (Chilliwack)SawmillLedcor Forest Products Partnership | Canada | - | Closed 2023 | 120 543 m3/y sawn timber |
| Ledwidge LumberSawmillLedwidge Lumber Company Ltd | Canada | Softwood | Operating | 118 846 m3/y sawn timber |
| Lee & Man KC MalaysiaPulp millLee & Man Paper Manufacturing Limited | Malaysia | - | Operating | 600 000 t/y pulp production |
| Lençóis Paulista MillPulp millBracell Limited | Brazil | Hardwood | Operating | 2 800 000 t/y pulp production |
| Lenzing MillPulp millLenzing AG | Austria | Hardwood | Operating | 284 000 t/y pulp production |
| Lesbats (Léon)SawmillLesbats Scieries d'Aquitaine | France | - | Operating | 120 000 m3/y sawn timber |
| Lesosibirsky LDK No 1SawmillJSC Lesosibirsky LDK No 1 | Russia | - | Operating | 600 000 m3/y sawn timber |
| Lesozavod 25 (Tsiglomen + Maymaksa + Kuznechevsky sites)SawmillZAO Lesozavod 25 | Russia | Softwood | Operating | 887 000 m3/y sawn timber |
| Leuna BiorefineryPulp millUPM-Kymmene Oyj | Germany | Hardwood | Operating | 220 000 t/y pulp production |
| Levene SågSawmillLevene Såg AB | Sweden | - | Operating | No data yet |
| Lewiston MillPulp millClearwater Paper Corporation | United States | Softwood | Operating | 545 000 t/y pulp production |
| Licancel MillPulp millCelulosa Arauco y Constitución S.A. | Chile | Softwood | Closed 2023 | 300 000 t/y pulp production |
| Lieksa Timber (Anaika)SawmillLieksa Timber Ltd Oy | Finland | - | Operating | No data yet |
| Limeira MillPulp millSuzano S.A. | Brazil | Hardwood | Operating | 440 000 t/y pulp production |
| Linghem sågverkSawmillHolmen Trävaror | Sweden | Softwood | Operating | 100 000 m3/y sawn timber |
| Lontar PapyrusPulp millPT Lontar Papyrus Pulp & Paper Industry | Indonesia | Hardwood | Operating | 1 100 000 t/y pulp production |
| Losán Solid Wood (Soria)SawmillLosán Solid Wood SA | Spain | Softwood | Operating | 130 000 m3/y sawn timber |
| Luiz Antônio MillPulp millSylvamo do Brasil Ltda | Brazil | Hardwood | Operating | 515 000 t/y pulp production |
| Luopajärven SahaSawmillLuopajärven Saha Oy | Finland | - | Operating | 22 000 m3/y sawn timber |
| Luvian SahaSawmillLuvian Saha Oy (Luvia Wood) | Finland | Softwood | Operating | 300 000 m3/y sawn timber |
| Luzales (Kydzyavidz)SawmillOOO Luzales | Russia | - | Operating | 450 000 m3/y sawn timberestimated from 900 000 m3/y log intake |
| LV TimberSawmillSIA LV Timber | Latvia | Hardwood | Operating | 20 000 m3/y |
| MadeicentroSawmillMadeicentro - Estância e Serração de Madeiras Exóticas Lda. | Portugal | - | Operating | No data yet |
| Maderas AguirreSawmillMaderas Aguirre S.A. | Spain | - | Operating | 15 000 m3/y sawn timber |
| Maderas Arauco Planta CholguanSawmillMaderas Arauco S.A. | Chile | Softwood | Operating | No data yet |
| Maderas Arauco Planta El ColoradoSawmillMaderas Arauco S.A. | Chile | - | Closed | No data yet |
| Maderas Arauco Planta Horcones ISawmillMaderas Arauco S.A. | Chile | - | Operating | No data yet |
| Maderas Arauco Planta Horcones IISawmillMaderas Arauco S.A. | Chile | - | Closed | No data yet |
| Maderas Arauco Planta Nueva AldeaSawmillMaderas Arauco S.A. | Chile | Softwood | Operating | 400 000 m3/y sawn timber |
| Maderas Arauco Planta ValdiviaSawmillMaderas Arauco S.A. | Chile | Softwood | Operating | No data yet |
| Maderas Arauco Planta VinalesSawmillMaderas Arauco S.A. | Chile | Softwood | Operating | No data yet |
| Maderas Cajaraville (Teo)SawmillMaderas Cajaraville SL | Spain | Softwood | Operating | No data yet |
| Maderas de ExportacionSawmillMaderas de Exportacion S.A. | Chile | Softwood | Operating | No data yet |
| Maderas Gámiz (Grupo Gámiz)SawmillMaderas Gámiz S.A. | Spain | Hardwood | Operating | 20 000 m3/y sawn timber |