I am working for Employer A on L1 in US. Employer B filed H1B with COS and but i never worked for Employer B and I returned immediately to home country and came back on L1 Visa. Now Employer C wants to transfer my H1B? Can Employer C file Change of Visa status from L1B to H1b with approved petition of Employer B? Even though if i didn't work employer B and never got stamped
Employer C's US immigration attorney needs to review the specifics of your situation and assist you with the required filing.
Can they file? Sure they can. The relevant question is - will they be able to show it is a cap exempt petition?
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