| LLM | Master of Law |
| LLB | Bachelor of Law |
| LMAO | Laughing My A** Off |
| LOL | Laughing Out Loud |
| LASER | Light Amplification by Stimulated Emission of Radiation |
| LCD | Liquid Crystal Display |
| LED | Light Emitting Diode |
| Love | Love |
| LG | Lucky Goldstar |
| LIC | Life Insurance Corporation of India |
| L&T | Larsen and Toubro |
| LMK | Let Me Know |
| LOGO | Logotype |
| LKG | Lower Kindergarten |
| LBP | Low Back Pain |
| LHDT Time Zone | Lord Howe Daylight Time (Daylight Saving Time) |
| LHST Time Zone | Lord Howe Standard Time (Standard Time) |
| LINT Time Zone | Line Islands Time (Standard Time) |
