| Acronym | Meaning |
| LO | Low |
| LOC | Lines Of Code |
| LOC | Localizer |
| LOIL | Oil Level |
| LONG | Longitude |
| LOP | Line Of Position |
| LOR | Level Of Repair |
| LORA | Level Of Repair Analysis |
| LORAN | Long Range Navigation |
| LOS | Line Of Sight |
| LOX | Liquid Oxygen |
| LP | Low Pressure |
| LPA | Amphibious Transport (landing Craft Carriers) |
| LPD | Amphibious Transport Dock |
| LPH | Amphibious Assualt Helicopter Carrier - Aviation |
| LPOIL | Low Oil Pressure |
| LPOILL | Low Oil Pressure Left |
| LPOILR | Low Oil Pressure Right |
| LR | Long Range |
| LRAAS | Long Range Air Asw System |
| LRG | Logistics Review Group |
| LRM | Language Reference Manual |
| LRU | Line Replaceable Unit |
| LS | Logistics Support |
| LSA | Logistics Support Analysis |
| LSAR | Logistics Support Analysis Record |
| LSB | Low Side Band |
| LSD | Landing Ship Dock (landing Craft Carriers) |
| LSE | Langing Signal Enlisted |
| LSHMT | List Of Standard/modified Hand Tools |
| LSI | Large Scale Integrated Circuits |
| LSM | Loader Select Modification |
| LSM | Logistic Support Manager |
| LSM | Lvdt Self Monitor |
| LSO | Landing Signal Officer |
| LSP | Logistics Support Plan |
| LSS | Logistics Support System |
| LSSC | Light Seal Support Craft (special Warfare) |
| LSSS | Lightweight Ship Satcom Set (an/wsc-6) |
| LST | Tank Landing Ship (landing Craft Carriers) |
| LT | Light |
| LTM | Lateral Translation Mode |
| LTN | Omego Replacement 211 |
| LTS | Lights |
| LUI | Life Useage Index |
| LUIL | Life Useage Index Left |
| LUIR | Life Useage Index Right |
| LUSC | Lightweight Undersea Sensor Components |
| LVDT | Linear Variable Differential Transducer |
| LVL | Level |