| L | Lisbon, Portugal 
| Others |
| L | Lisp language source code file
| Others |
| L | List
| Others |
| L | Listening
| Others |
| L | Liter
| Others |
| L | Literacy
| Others |
| L | Literature
| Others |
| L | Liters
| Others |
| L | Litre
| Others |
| l | Litre[s] (symbol sometimes scriptive, or capital, to avoid confusion with 'one')
| Others |
| L | Live
| Others |
| L | Liveaboard
| Others |
| L | Loch
| Others |
| L | Logical
| Others |
| L | London
| Others |
| L | Lonely
| Others |
| L | Long
| Others |
| L | Look
| Others |
| L | Looking
| Others |
| L | Lookup
| Others |
| L | Loser
| Others |
| L | Loss
| Others |
| L | Lost
| Others |
| L | Lough
| Others |
| L | Lovely
| Others |
| L | Loving
| Others |
| L | Low
| Others |
| L | Lucifer
| Others |
| L | Lucky
| Others |
| L | Lumbar
| Others |
| L | Lumen
| Others |
| L | Luminance
| Others |
| L | Luminova (pigment)
| Others |
| L | Lungime
| Others |
| L | Lutheran
| Others |
| L | Lycopodium
| Others |
| L | Lyman
| Others |
| L | Need Fuel
| Others |
| L | The Liking
| Others |
| L | WATCOM WLink Linker directive file
| Others |
| L & D | Labor and Delivery
| Others |
| L & P | Lath and Plaster
| Others |
| L DE C | Lucha de Clases
| Others |
| L&A | Light And Accommodation
| Others |
| L&C | Laboratory and Checkout
| Others |
| L&C | Legal & Contact
| Others |
| L&C | Lynk and Co
| Others |
| L&D | Landing and Deceleration
| Others |
| L&D | Learning and Developements
| Others |
| L&D | Loss and Damage
| Others |