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| L&FI | Lost and Found, Inc. | |
| L&FP | Lisp and Functional Programming | |
| L&G | Lawn and Garden (Maintenance) | |
| L&H | Lungs and heart | |
| L&K | Laurin Ja Klement | |
| L&K | Last Und Kraft | |
| L&L | Launch and Landing | |
| L&L | Live and Learn | |
| L&M | Lincoln and Mercury | |
| L&M | Letourneur et Marchand | |
| L&N | Louisville and Nashville Railroad | |
| L&N | Louisville & Nashville Railroad | |
| L&N | Louisville & Nashville Railroad | |
| L&N | Louisville & Nashville (railroad) | |
| L&N | Louisville and Nashville [railroad] | |
| L&NE | Lehigh & New England Railroad | |
| L&P | Leepu and Pitbull | |
| L&P | Lehmann and Peterson | |
| L&R | Love and Respect | |
| L&R | Left and Right | |
| L&R | Left and Right | |
| L&R | Lorenz and Rankl | |
| L&R | Les and Ray | |
| L&R | Left and Right | |
| L&RS | Launch and Recovery System |
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