| L&T | Larsen & Toubro |
| L10N | Localization |
| L2TP | Layer Two Tunneling Protocol |
| LAF | Laugh |
| LAF | Lance Armstrong Foundation |
| LAF | Look and Feel |
| LAF | Liquidity Adjustment Facility |
| LAF | Lebanese Armed Forces |
| LAF | Purdue University Airport |
| LAF | Lebanese Air Force |
| LAF | Lithuanian Activist Front |
| LAF | Luftseilbahn Adliswil-Felsenegg |
| Lamborghini | from the name of its founder, Ferruccio Lamborghini |
| LAMO | Ladakh Arts and Media Organisation |
| LAN | Local Area Network |
| LAN | Lancaster |
| LAN | Local Asymptotic Normality |
| LAN | Lancashire |
| LAN | Capital Region International Airport |
| LAN | Lymphadenopathy |
| LASER | Light Amplification by Stimulated Emission of Radiation |
| LASER | Leadership and Assistance for Science Education Reform |
| LASER | Lincoln Advanced Science and Engineering Reinforcement |
| lb | Pound |
| LB | Lebanon |
| LB | Leg Break |
| LB | Lietuvos Bankas |
| lb | Lebanon (TLD) |
| LB | Liberty BASIC |
| LB | Leaky Bucket |
| LB | Lloyd Aéreo Boliviano |
| lb/h | Pound per hour |
| lb/min | Pounds per minute |
| LBA | Logical block addressing |
| LBB | Landesbank Berlin |
| LBB | Lubbock Preston Smith International Airport |
| LBB | Ladyzhenskaya–Babuška–Brezzi |
| LBB | London Borough of Barnet |
| LBB | Little Black Book |
| LBB | Legislative Budget Board |
| LBB | Left Bundle Branch |
| LBB | Leak-Before-Break |
| LBB | Lactobacillus Bulgaricus |
| LBB | Laura Bell Bundy |
| LBICC | Lulu Bolgatty International Convention Center |
| LBSTI | Lal Bahadur Shastri Training Institute |
| LBT | Large Binocular Telescope |
| LBT | Lawrence Batley Theatre |
| LBT | Local Body Tax |
| LBT | Lumberton Municipal Airport |
| LBT | Lanka Business Today |
| LBT | Lutheran Bible Translators |
| LBW | Leg Before Wicket |
| LBW | Low Birth Weight |
| LBW | Laser Beam Welding |
| LC | Saint Lucia |
| LC | Liquid Crystal |
| LC | Letter of Credit |
| LC | Locus Coeruleus |
| LC | Letter Carrier |
| LC | Liquid Chromatography |
| LC | Leaving Certificate |
| LC | Lynchburg College |
| lc | Saint Lucia (TLD) |
| LC | Louisiana College |
| LC | Linfield College |
| LCCN | Library of Congress Control Number |
| LCD | Liquid Crystal Display |
| LCD | Lesotho Congress for Democracy |
| LCHF | Low-Carb, High-Fat |
| LCHF | Lost City Hydrothermal Field |
| LCM | Least Common Multiple |
| LCM | Laser Capture Microdissection |
| LCM | London College of Music |
| LCM | Lymphocytic Choriomeningitis |
| LCM | Landing Craft Mechanized |
| LCM | Lower of Cost or Market |
| LCM | La Cumbre Airport |
| LCM | Leeds College of Music |
| LCM | London City Mission |
| LCM | Letalski Center Maribor |
| LCP | Liquid-Crystal Polymer |
| LCP | Link Control Protocol |
| LCP | Linear Complementarity Problem |
| LCP | Large Combustion Plant |
| LCP | Left Circular Polarization |
| LCP | Licensed Clinical Psychologist |
| LCP | Light Compensation Point |
| LCP | Longest Common Prefix |
| LCP | Lane Clark & Peacock |
| LCP | Lebanese Communist Party |
| LCP | La Chaîne Parlementaire |
| LCP | Least-Cost Planning |
| LCP | Little Computer People |
| LCP | Live-in Caregiver Program |
| LCP | Le Chatelier's Principle |
| LCP | Latvijas Centrālā Padome |
| LCP | Library Company of Philadelphia |
| LCP | Livestock Compensation Program |
| LCP | Liberal Country Party |
| LCP | Liberal and Country Party |
| LDAP | Lightweight Directory Access Protocol |
| LDAP | Learning Disabilities Association of Peterborough |
| LDC | Least Developed Country |
| LDC | Leonardo DiCaprio |
| LDC | Lower Division Clerk |
| LDC | Lady Doak College |
| LDC | Linguistic Data Consortium |
| LDC | Lindeman Island Airport |
| LDF | Left Democratic Front |
| LDF | Local Development Framework |
| LDF | Lesotho Defence Force |
| LDF | Liechtenstein Disclosure Facility |
| LDF | Lietuvos Darbo Federacija |
| LDF | Liga Dominicana de Fútbol |
| LDF | London Dispersion Forces |
| LDF | Leaders for Democracy Fellowship |
| LDF | Legal Defense and Educational Fund |
| LDF | LIN Description File |
| LDF | Loss Development Factor |
| LdF | Lac du Flambeau |
| LDF | Log Database File |
| LDF | Liberian Development Foundation |
| LDL | Low-Density Lipoprotein |
| LdL | Lernen durch Lehren |
| LDL | Loudness Discomfort Level |
| LDPE | Low-Density Polyethylene |
| LDR | Light-Dependent Resistor |
| LDR | Lodar Airport |
| Lect | Lecture/Lecturer |
| LED | Light-Emitting Diode |
| LED | Pulkovo Airport |
| LEGO | Leg Godt |
| LEM | Location Efficient Mortgage |
| LEM | Lunar Excursion Module |
| LEM | Linear Electric Motor |
| LEM | Lemmon Airport |
| LEM | Learnable Evolution Model |
| Lenovo | Legend + novo |
| LET | Linear Energy Transfer |
| LET | Ladies European Tour |
| LET | Alfredo Vásquez Cobo International Airport |
| LeT | Lashkar-e-Taiba |
| LET | Lake Erie Transit |
| LET | Licensure Examination for Teachers |
| Lexmark | belived to be originated form “Lexington Marketing” |
| Lexus | from the name Alexis, a character from the TV series “Dynasty” from the mid-80‘s |
| LFD | Large Format Displays |
| LFD | Login Failure Daemon |
| LFD | Laboratory for Fluorescence Dynamics |
| LFD | LucasArts Games Resource file |
| LG | Lucky Goldstar |
| LGA | Land Grid Array |
| LGA | LaGuardia Airport |
| LGA | Local Government Association |
| LGA | Large for Gestational Age |
| LGBT | Lesbian, Gay, Bisexual, and Transgender |
| LGTM | Looks Good To Me |
| LHB | Local Health Board |
| LHB | Left Handed Batsman |
| LHB | Linke Hofmann Busch |
| Li | Lithium |
| LI | Lifted Index |
| li | List Item |
| Li-ion | Lithium-ion |
| LIC | Life Insurance Corporation of India |
| LiDAR | Light Detection And Ranging |
| LiFi | Light Fidelity |
| LIFI | Latino International Film Institute |
| LIFI | Life Impact Foundation International |
| LIFO | Last In, First Out |
| LIFO | Liner In Free Out |
| limo | limousine |
| LIMO | Intercampus Mobile Operation |
| Linux | named after Linus Torvalds, who initiated the development of the open source Linux kernel. |
| LiPo | Lithium Polymer |
| Lipo | Liposuction |
| Lisp | List Processing |
| LISP | Locator Identifier Separation Protocol |
| LISSAH | Little Flower Institute of Social Sciences and Health |
| LiTMS | Live Institute of Technology And Management Studies |
| LJMU | Liverpool John Moores University |
| LJU | Line Jack Unit |
| LJU | Ljubljana Joze Pucnik Airport |
| LKG | Lower Kindergarten |
| LLB | Legum Baccalaureus |
| LLB | Laboratoire Léon Brillouin |
| LLB | Liechtensteinische Landesbank |
| LLB | Lemon, Lime and Bitters |
| LLB | Lloyd Aéreo Boliviano |
| LLC | Limited Liability Company |
| LLC | Logical Link Control |
| LLC | Lend Lease Corporation |
| LLC | Lake Land College |
| LLC | Laurel Leader-Call |
| LLC | Lifetime Learning Credit |
| LLM | Legum Magister |
| LLM | Yamal Airlines |
| LLM | Lycée Louis Massignon |
| LLP | Limited Liability Partnership |
| LMAO | Laughing My A** Off |
| LMGTFY | Let Me Google That For You |
| LML | Lightweight Markup Language |
| LML | Lifecycle Modeling Language |
| LML | Lazy ML |
| LML | Lae Airport |
| LML | Lohia Machines Limited |
| LMV | Lettuce Mosaic Virus |
| LMV | Light Motor Vehicle |
| LMV-NT | Light Motor Vehicle - Non Transport |
| LMV-TR | Light Motor Vehicle - Transport |
| LNB | Low Noise Block-downconverter |
| LNB | Lamen Bay Airport |
| LNB | Laredo National Bank |
| LNB | Lubbock National Bank |
| LNBF | Low Noise Block-downconverter Feedhorn |
| LNBF | Leave Nothing But Footprints |
| LNC | Low Noise Converter |
| LNC | Libertarian National Committee |
| LNC | Lincoln National Corporation |
| LNC | Legal Nurse Consultant |
| LNC | Lengbati Airport |
| LNG | Liquefied Natural Gas |
| LNG | Lese Airport |
| LNT | Leave No Trace |
| LnT | Larsen and Toubro |
| LNT | Linear no-threshold |
| Loc | Location |
| LOC | Library of Congress |
| LOC | Lines Of Code |
| LoC | Line of Control |
| LOC | Line Of Credit |
| LOC | Letter Of Credit |
| LOC | Lab-on-a-Chip |
| LOC | Look-Out Circular |
| LOC | Liquid Organic Cleaner |
| LOC | Locus of Control |
| LOE | Level of Effort |
| LOE | Ley Orgánica de Educación |
| LOE | Level of Evidence |
| LOE | Letter of Engagement |
| LOE | Living on Earth |
| LoE | Legends of Equestria |
| LoE | Lesbians on Ecstasy |
| LOE | Loei Airport |
| Logitech | from logiciel, the French word for Software |
| LOL | Laughing Out Loud |
| LoL | League of Legends |
| LOL | Lots Of Love |
| LOLWKASF | Laughing out Loud While Keeping A Straight Face |
| LOM | Lights-out Management |
| LOM | Locator Outer Marker |
| LOP | Loss of Pay |
| LOP | Letter of Permission |
| LOP | Line Of Position |
| LORAN | LOng RAnge Navigation |
| LOU | Letter Of Undertaking |
| LOU | Bowman Field |
| LOU | Lyon Olympique Universitaire |
| Love | noun: an intense feeling of deep affection towards a person |
| LOVE | Let Older Volunteers Educate |
| LPA | Lysophosphatidic Acid |
| LPA | Local Planning Authority |
| LPA | Gran Canaria Airport |
| LPa | Lipoprotein(a) |
| LPA | Locally Preferred Alternative |
| LPA | Lakhs Per Annum |
| LPA | Little People of America |
| LPA | Liberal Party of Australia |
| LPA | Lasting Power of Attorney |
| LPA | Left Pulmonary Artery |
| LPA | Lincoln Park Academy |
| LPA | Logic Programming Associates |
| LPA | London Psychogeographical Association |
| LPA | Libertarian Party of Alabama |
| LPDDR | Low-Power Double-Data-Rate |
| LPF | Low Pass Filter |
| LPF | Lijst Pim Fortuyn |
| LPF | League for Programming Freedom |
| LPF | Lutheran Peace Fellowship |
| LPG | Liquefied Petroleum Gas |
| LPG | Landwirtschaftliche Produktionsgenossenschaft |
| LPG | Lipophosphoglycan |
| LPG | Llanfairpwll |
| LPG | Liberalisation, Privatisation and Globalisation |
| LPG | Lycée Paul-Gauguin |
| LPG | Liberal Party of Gibraltar |
| LPG | La Perdita Generacio |
| LPG | Lovely Pretty Girls |
| LPT | Line Printer Terminal |
| LPU | Lovely Professional University |
| LPU | Lyceum of the Philippines University |
| LPU | Linkin Park Underground |
| LPU | Least Publishable Unit |
| LPU | Local Processing Unit |
| LPU | Long Apung Airport |
| ls | list |
| LS | Lesotho |
| LS | Least Squares |
| LS | Long Sleeve |
| LS | Leeds |
| LS | Jet2 |
| LS | Lichen Sclerosus |
| ls | Lesotho |
| LS | Lok Sabha |
| LS | Locus Sigilli |
| LS | Lung Surfactant |
| LS | Leading Seaman |
| LS | Logistics Specialist |
| LS | Long Snapper |
| LS | Limit Switch |
| LS | Lectori Salutem |
| LS | Liberalna Stranka |
| LS | light-second |
| LS | Lost Souls |
| LS | Local Supercluster |
| LSAT | Law School Admission Test |
| LSAT | Linux Security Auditing Tool |
| LSD | Limited Slip Differential |
| LSD | Lake Shore Drive |
| LSD | Least Significant Digit |
| LSD | Lysergic acid diethylamide |
| LSD | Lumpy Skin Disease |
| LSE | London Stock Exchange |
| LSE | London School of Economics and Political Science |
| LSE | Language-Sensitive Editor |
| LSE | Lahore Stock Exchange |
| LSE | La Crosse Regional Airport |
| LSE | Lincoln Southeast High School |
| LSE | Lahore School of Economics |
| LSGD | Local Self Government Department |
| LSGD | Local Self-Government Diploma |
| LSI | Latent Semantic Indexing |
| LSI | Large-Scale Integration |
| LSI | Lingkaran Survei Indonesia |
| LSI | Sumburgh Airport |
| LSI | Love Sex Intelligence |
| LSI | Labour and Socialist International |
| LSI | Lëvizja Socialiste për Integrim |
| LSI | Langelier Saturation Index |
| LSI | Landing Ship, Infantry |
| LSI | Lynch Syndrome International |
| LSI | Lake Superior and Ishpeming Railroad |
| LSI | Linguistic Survey of India |
| LSI | Lear Siegler Incorporated |
| LSI | Long-String Instrument |
| LSI | La Salle Institute |
| LSIMHBIWFEFMTALOL | Laughing Silently In My Head Because It Wasn't Funny Enough For Me To Actually Laugh Out Loud |
| LSTV | Lok Sabha Television |
| LSTV | LumboSacral Transitional Vertebrae |
| LSTV | Leeds Student Television |
| LT | Lithuania |
| Lt | Lieutenant |
| LT | Low Tension |
| LT | Lawrence Taylor |
| LT | Local Time |
| LT | Larsen & Toubro |
| LT | Linear Technology |
| Lt | Lithuanian litas |
| LT | Lactate Threshold |
| LT | Laplace Transform |
| LT | Long Ton |
| lt | Lithuania (TLD) |
| LT | Lorentz Transformation |
| LT | Life Teen |
| LT | London Transport |
| LT | Lorien Trust |
| LT | Lucent Technologies |
| LT | LaGrande Technology |
| LT | Lahavit Railway Station |
| LTC | Long Term Care |
| LTC | Lai Airport |
| LTC | Lower Trent Conservation |
| LTC | Longitudinal Time Code |
| LTC | Lakeshore Technical College |
| LTC | Leave Travel Concession |
| LTC | Lahore Transport Company |
| LTC | Liebherr Telescopic Compact |
| LTCG | Long Term Capital Gain |
| LTCG | Trabzon Airport |
| LTCG | Long Term Care Group |
| Ltd | Limited |
| LTD | Laser Target Designator |
| LTD | Linear Transformer Driver |
| LTD | Lane Transit District |
| LTD | Ghadames Airport |
| LTD | Love, Togetherness, and Devotion |
| LTE | Long Term Evolution |
| LTE | Loss of Tail-rotor Effectiveness |
| LTE | Liquid Tension Experiment |
| LTPO | Low-Temperature Polycrystalline Oxide |
| LTT | Linux Trace Toolkit |
| LTT | Libya Telecom & Technology |
| LTT | Light Triggered Thyristor |
| LTT | Lymphocyte Transformation Test |
| LTT | Talonas |
| LTT | Lokmanya Tilak Terminus |
| LTTE | Letter To The Editor |
| LTTE | Liberation Tigers of Tamil Eelam |
| Lucknow | believed to be derived from Lakshman, younger brother of Lord Rama |
| LUMS | Lahore University of Management Sciences |
| LUMS | Lancaster University Management School |
| LUMS | Land Use Management System |
| LUMS | London Universities Mooting Shield |
| LUN | Logical Unit Number |
| LUN | Lundin Mining Corporation |
| LUN | Kenneth Kaunda International Airport |
| LVD | Low Voltage Directive |
| LVD | Low Voltage Differential |
| LVD | Low Voltage Detector |
| LVD | Liquid Vapor Display |
| LVD | Large Volume Detector |
| LVD | Lime Village Airport |
| LVMH | Louis Vuitton Moet Hennessy |
| LVO | Laverton Airport |
| LVO | Long Valley Observatory |
| LVO | Local VAT Office |
| LWP | Library for WWW in Perl |
| LWP | Liquid Water Path |
| LWP | Leave Without Pay |
| LWP | Labor and Worklife Program |
| LY | Libya |
| LY | Love You |
| ly | Light-Year |
| ly | Libya (TLD) |
| LY | Last Year |
| LY | Labour Youth |
| LY | Laughter Yoga |
