| l. | links | |
| l. | lateinisch | |
| l. | lies | |
| L.A. | Los Angeles | |
| L.A.V. | Lymphadenopathy Associated Virus | |
| L.A.W.BBS | Legal Access in Washington Bulletin Board System | |
| L.B.S. | Lock Back Safety (patented mechanism for folding knives) | |
| L.E.M. | Laboratory of Economics and Management | |
| L.H.D | Doctor of Humane Letters | |
| L.I.N.C. | Long-term Inmates Now In the Community society | |
| L.I.N.C. | Long-term Inmates Now in the Community society | |
| L.I.N.C. | Long-term Inmates Now in the Community society | |
| L.I.N.C. | Long-term Inmates Now in the Community society | |
| L.Mus.,A. | Licentiate in Music, Australia | |
| L.O.H. | Legion of Hono(u)r | |
| L.S. | Legal Seal | |
| L.S. | Legal Seal | |
| L.S.A. | Life-Support Area | |
| L/A | Loan Agreement | |
| L/C | Letter of Credit | |
| L/D | Lift/Drag (Ratio) | |
| L/D | Length to Diameter Ratio | |
| L/D | Length-to-Diameter ratio | |
| L/D | Lift-to-Drag ratio | |
| L/DAY | Liters Per Day |
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