.L Lisp source code file.
.LA1 Liquid Audio v1 file (Liquid Audio Player and other media players).
.LAB Mailing Label definition file (WordPerfect Office Suite).
.LAR Liquid Audio Registration file (Liquid Audio Player).
.LASSO Lasso file.
.LATEX LaTeX file.
.LAV Liquid Audio Voucher file (Liquid Audio Player).
.LAVS Liquid Audio Secure Voucher file (Liquid Audio Player).
.LAY Layout file (MindScape PrintMaster Gold).
.LAY Layout file (Pixel Studio Pro).
.LAY Layout file = XML markup that provides MAME with instructions as to where resources are to be allocated for the ROM/application/game/etcetera associated/packaged with the LAY file and/or the MAME application (MAME).
.LB Library file.
.LBI Library file (Macromedia Dreamweaver).
.LBL Label file (Microsoft Visual FoxPro 6).
.LBL Label project file (MindScape PrintMaster).
.LBM Deluxe Paint image file (Many applications).
.LBT Label file (Microsoft Visual FoxPro 6).
.LBX Label Extension definition file (Microsoft Visual FoxPro 6).
.LCD CDSpace Image file (Power Software's Free Any Burn).
.LCD L-Signature Cache Data file (Analinx Duplicatch).
.LCS Lotus iCalendar file (Lotus Development's Lotus Organizer).
.LCT Component Template file (Firehand Ember).
.LDB Temporary Link Database file (VSoft's VideoClick Personal).
.LET Letterhead project file (MindScape PrintMaster).
.LEV Game level file (Many games).
.LEVEL Game level file (Many games).
.LEX Dictionary file (Microsoft Office).
.LFF LFF font file (LibreCAD).
.LFM Delphi application resource file.
.LGC XML/SGML Logic file (Corel Word Perfect Office X6).
.LGPL GNU Lesser General Public License file = license text (Many applications/distributions).
.LI List file (Many applications).
.LIB Sound Libraries file (eMagic SoundDiver).
.LIBRARY Library file (Ian Luck's XMPlay module/mod player).
.LIBRARY~ Temporary Library file (Ian Luck's XMPlay module/mod player).
.LIC Licensing information/documentation in plaintext (Software distributions).
.LIC Product activation License file = a file purchased by a user, usually on the world wide web, that activates a software product and/or enables the product to operate with all available features functional (Many applications).
.LIN LineStyles file (CorelCAD).
.LIS List file (Many applications).
.LISP Lisp programming language application or source code file.
.LIST List file (Many applications).
.LML Songlist file (Bremmers Audio Design's Multitrack Studio).
.LNG Application Language translation/localization file (Many applications).
.LNG Language package file (UltraDefrag).
.LNGC Language/localization file (Steven Mayall's MusicBee).
.LNS LinkStash bookmark or backup file (XRayz' LinkStash).
.LNX Commodore Lynx chained files archive (Commodore emulator applications).
.LNX Will Corley's LYNX format file = Files and their significant parameters sequentially packed/linked into a single container/archive file (Commodore computer emulation programs).
.LOCK Lock file (Axure RP Pro).
.LOG Log file (Many operating systems, applications, and variations though usually plain-text-based files).
.LOGHARD ZCAD LOGHARD log file (Andrey M. Zubarev's ZCAD).
.LPAQ LPAQ archive file (Many variants and applications).
.LPAQ8 LPAQ8 archive file = PAQ and it's many variants are all brute force compression methods (PeaZip and other archive file applications).
.LPD Launch Pad settings file (Helix' Nuts & Bolts).
.LPI LodePaint Image file (Lode Vandevenne's LodePaint).
.LPL Plug-in file (AceHTML Pro).
.LQP Liquid Passport file (Liquid Audio Player).
.LQT Liquid Text file (Liquid Audio Player).
.LR Lode Runner game levels container.
.LRG xRes LRG image file.
.LRS Language Resource File (Corel Word Perfect Office X6).
.LSA Liquid Skin Add-on file (Liquid Audio Player).
.LSI XML/SGML Layout file (Corel's Word Perfect Office X6).
.LSP Lisp source code file.
.LSP XLisp script file.
.LST Adobe font List file = Markup.
.LST Backup files list file (Ontrack Fix-It Utilities 3).
.LST List file (Ari Pikivirta's Home FTP Server).
.LST Playlist file (Nic Wilson's MoviePlay 2.5 and other media players).
.LST Structured notes List file (MemPad).
.LT Language Translation file (Many applications).
.LTH Letterhead document file (Sierra On-Line's Print Artist 3).
.LTX LaTeX file.
.LUA Lua programming language script file (UltraDefrag).
.LUA LUA source code file.
.LUAR Lua programming language report file (UltraDefrag).
.LUT Lutcurve values file (Atrise Lutcurve).
.LVL Game level file (Many games).
.LVL Levels filter settings file (Adobe System's Premiere 5).
.LW LightWave binary Object file (NewTek LightWave Studio).
.LWO LightWave binary Object file (NewTek LightWave Studio).
.LWS LightWave Scene file (NewTek LightWave Studio).
.LWV Linguistically enhanced WAV file (Microsoft Windows).
.LXO LightWave object or Modo file (Many applications).
.LYRICS Lyrics file (Steven Mayall's MusicBee).
.LZMA LZMA archive file (SmithMicro's Stuffit Deluxe/Expander and other archive applications).
.LZP LazPaint image file (Circular & Fabien Wang's LazPaint 4).
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