Possibly Detroit MI. circa 1930, built the Sportflight A
Manufacturer
MacDonald Aircraft Co
1980: MacDonald Aircraft Co, 1282 Fowler Creek Rd, Sonoma, CA 95476, USA.
LSA builder
MacClatchie Manufacturing Co
Box 189
Compton
California
USA
Circa 1920s engine builder
M7
1998:
CZ-56537 Chocen
Czeah Republic
M7 was a subcontractor to the Schemp-Hirth glider company.
LSA builder
Lyulka

Born March 23, 1908, Kiev Oblast, Ukraine, Arkhip Mikhailovich Lyul’ka, was a Soviet scientist and designer of jet engines of Ukrainian origin, head of the OKB Lyulka, member of the USSR Academy of Sciences.
The Lyul’ka design bureau had its roots in the Kharkov Aviation Institute where Arkhip Mikhailovich Lyulka was working with a team designing the ATsN (Agregat Tsentralnovo Nadduva – Centralised supercharger) installation on the Petlyakov Pe-8 bomber. Lyul’ka was responsible for designing the first Soviet gas turbine engines. Preferring to steer away from copying captured German equipment, it succeeded in producing home grown engines.
Lyul’ka was a USSR aero-engine design bureau and manufacturer(OKB-165 started in 1946) from 1938 to the 1990s, when manufacturing and design elements were integrated as NPO Saturn based at Rybinsk.
Arkhip Lyulka died June 1, 1984, Moscow, Russia
L-W-F Engineering Corporation Inc
USA
Formed 1915 at College Point, Long Island, by Joseph Lowe, Charles F. Willard and Robert G. Fowler.
Lowe provided most of the financing, while Fowler attracted Willard. Lowe soon secured total control, renaming the firm L-W-F Engineering, and Fowler and Willard departed in 1916. The company was reorganized as L-W-F Engineering Company in 1917.
Patented Willard’s laminated wooden monocoque fuselage, but all three left in 1916, after which name assumed to mean Laminated Wooden Fuselage. Converted twelve DH-4s to single-seaters for U.S. Post Office, and built experimental twin-engined version.

Built series of its own designs, including trainers V-1, -2 and -3 of 1918-1919 for the Army. Constructed also Curtiss HS-2L and Douglas DT-2 for Navy, Martin NBS-1 for Army. In 1919 built ultralight Butterfly and a three-engined triplane, Model H Owl, based on Caproni design. This was offered to the Army but was not accepted. Built Model T-3 for Army, 1923-1924, designed but did not build experimental XNBS-2. Company ceased production in 1924.
The company was declared bankrupt in 1924.
LWS / Lubelska Wytwornia Samolotow
Poland
Formed at Lublin in 1936 to take over the operations of the bankrupt company of E. Plage and T. Laskiewicz. Took over some designs and began work on their own twin-engined bomber and a single-engined air ambulance.
Lutz Drachenbau
1998: Wuhlestrasse 18, D-73235 weilheim/Teck. GERMANY
Hang glider builder
Lutz, Werner
Giessen
Germany
Glider builder circa 1951.
Luton
During the years 1935-1939 Luton Aircraft, UK designed and built aircraft. Having developed from the Dunstable Sailplane Company, the first Luton evolved from the high efficiency sailplane formula. In 1936, Luton Aircraft Ltd of Barton-in-the-Clay, Bedfordshire, flew the Buzzard I. A hangar fire at the Phoenix Works in 1943 destroyed the single example of the LA5 Major, a two-seat cabin type first flown on 4 March 1939, and also spelt the end for the company. C. H. Latimer-Needham founded a new company at Cranleigh, Surrey, in March 1958, appropriately named Phoenix Aircraft Ltd, which acquired the rights for the Minor and Major. Both designs were improved, the first as the LA4A Minor, and built in the UK and in several countries across the world.