| Acronym | Meaning |
 | LLB | Legum Baccalaureus (Latin: Bachelor Of Laws) |
| LLC | Limited Liability Company |
| LLGC | Llyfrgell Genedlaethol Cymru (National Library Of Wales) - London Lesbian And Gay Centre |
| LLLTV | Low-Light Level Television |
| LLNL | Lawrence Livermore National Laboratory |
| LLP | Limited Liability Partnership |
| LLTI | Limiting Long-Term Illness - Long Lead Time Item |
| LLTR | Low-Level Transit Route |
| LMAO | Laughing My Ass Off (Internet Short-hand) |
| LMB | Lick My Balls |
| LMS | London Mathematical Society - London |
| LN | Lingala Language (ISO 639-1 Code) - Natural Logarithm |
| LNB | Low-Noise Block (Satellite Dish) |
| LNER | London And North Eastern Railway |
| LNG | Liquefied Natural Gas |
| LNO | Liaison Officer |
| LO | Lao Language (ISO 639-1 Code) |
| LO | Slovakia (FIPS 10-4 Country Code) |
| LOA | Limit Of Advance |
| LOC | Level Of Operational Capability - Limited Operational Capability - Lines Of Code - Lines Of Communication - See Entry |
| LOD | Lines Of Development (UK) |
| LOD | Limit Of Detection - See Detection Limit |
| LOFAR | Low Frequency Analysis And Recording |
| LOGPAC | Logistics Package |
| LOL | Laughing Out Loud (Internet Short-hand) |
| LOMEZ | Low Altitude Missile Engagement Zone |
| LONEOS | Lowell Observatory Near-Earth-Object Search |
| LOQ | Loquitur (Latin |
| LORTID | LOng Range Target IDentification |
| LOS | Line Of Sight |
| LOSAT | Line-Of-Sight Anti-Tank (missile) |
| LOTA | Licentiate Of The Orthodontic Technicians Association |
| LOTIS | Livermore Optical Transient Imaging System |
| LOTS | Logistics Over-The-Shore |
| LP | Linkin Park - Linkup Point - Listening Post - Long Playing Record ? Louisiana Pacific (cf. LP Field) |
| LPC | Linear Predictive Coding |
| LPD | Landing Platform Dock (Navy Hull Classification) - Low Probability Of Detection |
| LPG | Liquefied Petroleum Gas (cf. LNG) |
| LPI | Low Probability Of Intercept |
| LPS | Landsat Processing System -LipoPolySaccharide |
| LQ | Palmyra Atoll (FIPS 10-4 Territory Code) |
| LR | ATGW -Long-Range Anti-Tank Guided Weapon |
| LR | Lawrencium |
| LR | Liberia (ISO 3166 Digram) |
| LRAD | Long Range Acoustic Device (ell-rad) |
| LRAS3 OR LRAS? | Long Range Advanced Scout Sensor Suite |
| LRC | Local RTI Component - Logistics Readiness Center |
| LRD | Liberian Dollar (ISO 4217 Currency Code) |
| LRF | Laser RangeFinder -Low Readiness Forces |
| LRGW | Long-Range Guided Weapon |
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