| Acronym | Meaning |
 | LCOL | Lieutenant-Colonel (Canada |
| LD | Laser Designator - Limited Deployment - Line Of Departure |
| LDA | Lateral Drift Apparatus (paratroops) |
| LDAP | Lightweight Directory Access Protocol (pronounced Ell-dap) |
| LDC | Lesser Developing/Developed Country |
| LDL | Low-Density Lipoprotein |
| LDMOS | Lateral Double-diffused MOS Transistor (ell-dee-moss) |
| LDS | Latter Day Saint - Liberal Democracy Of Slovenia |
| LDV | Local Defence Volunteers (British Home Guard) |
| LE | Lebanon (FIPS 10-4 Country Code) |
| LEC | Local Exchange Carrier |
| LED | Light-Emitting Diode |
| LEGAD | Legal Advice |
| LEMOSS | Long-Endurance MObile Submarine Simulator |
| LEN | Large Extension Node |
| LEO | Low Earth Orbit |
| LEP | Large Electron-Positron Collider |
| LER | Loss-Exchange Ratio |
| LEU | Low-Enriched Uranium |
| LF | Low Frequency |
| LG | Latvia (FIPS 10-4 Country Code) |
| LG | Luganda Language (ISO 639-1 Code) |
| LGB | Lesbian |
| LGBT | Lesbian |
| LGM | Little Green Men |
| LGS | Landsat Ground Station |
| LH | Lithuania (FIPS 10-4 Country Code) -Luteinising Hormone |
| LHC | Large Hadron Collider |
| LHD | Litterarum Humaniorum Doctor (Latin |
| LHS | Left Hand Side |
| LI | Fifty-one (in Roman Numerals) -Liberia (FIPS 10-4 Country Code) - Liechtenstein (ISO 3166 Digram) |
| LI | Limburgish Language (ISO 639-1 Code) |
| LI | Lithium |
| LIBS | Laser Induced Breakdown Spectroscopy |
| LIE | Liechtenstein (ISO 3166 Trigram) |
| LIFO | Last In |
| LIGO | Laser Interferometer Gravitational Wave Observatory |
| LIM | Limburgish Language (ISO 639-2 Code) |
| LIN | Lingala Language (ISO 639-2 Code) |
| LINEAR | Lincoln Near-Earth Asteroid Research |
| LISA | Laser Interferometer Space Antenna |
| LIT | Lithuanian Language (ISO 639-2 Code) |
| LIVE | Liquid Inertial Vibration Eliminator |
| LJ | La Jolla - Larry Johnson - LaserJet - Library Journal - Linux Journal - LiveJournal - Ljubljana - Lord Justice Of Appeal -Sierra National Airlines (IATA Code) |
| LJJ | Lord Justices Of Appeal |
| LK | Sri Lanka (ISO 3166 Digram) |
| LKA | Sri Lanka (ISO 3166 Trigram) |
| LKR | Sri Lanka Rupee (ISO 4217 Currency Code) |
| LL | Land Line (telephone) - Last Log - Late Latin - Left Limit - Lex Luthor (Superman Character) - Light Line - Limited Liability - Linked List - Little League |
| LLAD | Low Level Air Defence |
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