| L&E | Lean & Efficient 
| Others |
| L&F | Lamborghini e Ferrari
| Others |
| L&F | Lost and Found, Inc.
| Others |
| L&FP | Lisp and Functional Programming
| Others |
| L&G | Lawn and Garden (Maintenance)
| Others |
| L&H | Lungs and heart
| Others |
| L&K | Last Und Kraft
| Others |
| L&K | Laurin Ja Klement
| Others |
| L&L | Launch and Landing
| Others |
| L&L | Live and Learn
| Others |
| L&M | Letourneur et Marchand
| Others |
| L&M | Lincoln and Mercury
| Others |
| L&N | Louisville & Nashville (railroad)
| Others |
| L&N | Louisville & Nashville Railroad
| Others |
| L&N | Louisville and Nashville Railroad
| Others |
| L&N | Louisville and Nashville [railroad]
| Others |
| L&NE | Lehigh & New England Railroad
| Others |
| L&P | Leepu and Pitbull
| Others |
| L&P | Lehmann and Peterson
| Others |
| L&R | Left and Right
| Others |
| L&R | Les and Ray
| Others |
| L&R | Lorenz and Rankl
| Others |
| L&R | Love and Respect
| Others |
| L&RS | Launch and Recovery System
| Others |
| L&S | Life & Style
| Others |
| L&S | Liver and spleen
| Others |
| L&S | Logistics and Support
| Others |
| L&SA | License and Software Assurance
| Others |
| L&T | Laboratory and Test
| Others |
| L&T | Larsen & Toubro
| Company, Logistics, Manufacturing |
| L&T | Learning and Teaching
| Others |
| L&T | Lexus and Toyota
| Others |
| L&T COMPANY | Larsen and Tourbo Company.
| Others |
| L&W | Latham & Watkins, LLP
| Others |
| L&W | Literature & Writing
| Others |
| L&W | Living And Well
| Others |
| L'1st | Ladies First
| Others |
| L,R | Left, Right
| Others |
| L-1 | 1st Lumbar Vertebra
| Others |
| L-1 | first lumbar vertebrum
| Others |
| L-1 | Lousy 1 (coin grade)
| Others |
| L-2 | 2nd Lumbar Vertebra
| Others |
| L-2 | Lousy 2 (coin grade)
| Others |
| L-2 | second lumbar vertebrum
| Others |
| L-3 | third lumbar vertebrum
| Others |
| L-4 | fourth lumbar vertebrum
| Others |
| L-5 | fifth lumbar vertebrum
| Others |
| L-A | Long-Acting
| Others |
| L-BAND | 1 GHz through 2 GHz
| Others |
| L-Band | 1435 - 1525 MHz frequency band
| Others |