L Corp is a corporation runned by Leviathan.
L-Corp started of as a small family-owned electronics store named Umematsu Electronics (梅松電気 Umematsu Denki). Umematsu Takeoinherited the store, but eventually had to close the shop. In the desperate times, Leviathan contacted Umematsu and helped him to reopen his business as L-Corporation, while Umematsu serves Leviathan.
After Leviathan's defeat, L-Corp is dissolved.