| L1T | Level One Trigger 
| Others |
| L2 | Level 2 cache
| Others |
| L2AUT | Level Two Automotive Engineering
| Others |
| L2B | Leads 2 Business
| Others |
| L2B | Library to Business
| Others |
| L2B | London to Brighton
| Others |
| L2B | Love(s) To Brag
| Others |
| L2BL | Love to be loved
| Others |
| L2C | Learn to Code
| Others |
| L2C | Level Two Cache
| Others |
| L2C2 | Localised Low Cost Computing
| Others |
| L2D | Last Two Digits
| Others |
| L2D | Left 2 Die
| Others |
| L2D | Love to Drive
| Others |
| L2D | Love2Dance
| Others |
| L2E | Layer Two Enhanced
| Others |
| L2E | LINQ to Entities
| Others |
| L2F | Layer 2 Forwarding protocol
| Others |
| L2F | Layer Two Forwarding
| Others |
| L2F | Lead to the Future
| Others |
| L2G | Liters to Gallons
| Others |
| L2G | Local to Global
| Others |
| L2H | Leaf to Home
| Others |
| L2K | Lincoln 2000
| Others |
| L2K | Link2000
| Others |
| L2L | Lan to Lan
| Others |
| L2L | Librarians Learning to Support Learners Learning
| Others |
| L2L | Local to Local
| Others |
| L2L L2L | Live To Love, Learn To Love
| Others |
| L2M | Land to Mobile
| Others |
| L2M | Listening To Music
| Others |
| L2P | Learn to Play
| Others |
| L2R | Laboratory to Road
| Others |
| L2R | Left to Right
| Others |
| L2R | Local to Remote
| Others |
| L2SEC | Layer Two Security
| Others |
| L2TP | Layer 2 Tunneling Protocol
| Others |
| L2TP | Layer two Tunneling Protocol
| Others |
| L2TPHC | Layer Two Tunneling Protocol Header Compression
| Others |
| L2TPv3 | Layer 2 Tunneling Protocol version 3
| Others |
| L2VPN | Layer Two Virtual Private Network
| Others |
| L2W | Lan to Wan
| Others |
| L3 | Level 3 emergency
| Others |
| L3C | Last Three Cargoes
| Others |
| L3C | Level Three Cache
| Others |
| L3L | Lazy 3 Leather Co
| Others |
| L3MM | Layer Three Mobility Manager
| Others |
| L3TV | Low Light Level Television
| Others |
| L3U | Last Three Units
| Others |
| L4 | Automatic Lockup Four Speed
| Others |