| lcr | Lazarcrypter Encrypted File |
| ldap | IBM AIX LDAP Server Information Data |
| leechget | LeechGet Incomplete Download |
| legal | DaveTech Legal Document |
| leotmi | Privacy Lock Protected Data |
| letter | Undeliverable Mail |
| lex | Adobe InDesign Proximity Dictionary |
| lf | SketchUp License FIle |
| lgm | General Log |
| lhx | Light-O-Rama Product Firmware |
| libzip | Camtasia Studio Zipped Library |
| licensekey | iPartition License Key |
| link | iPod Link |
| linx | iPod Links Folder |
| lkd | Pioneer OEL Screensaver |
| lnk | Windows Shortcut |
| lnk2 | Program Neighborhood Explorer Shortcut |
| lock | General Program Lock File |
| lockfile | Mac OS X PLIST Lock |
| log | General Log |
| log1 | Windows Registry Hive Log |
| log2 | Windows Registry Hive Log |
| logonvista | LogonStudio Windows Vista Logon Screen |
| low | PDP-10 Program Low Segment |
| lpd | Lookout Protocol Driver |
| lrd | Microsoft Money Lock File |
| lst | General List File |
| ltkey | LeaderTask License Key |
| lut | Lutron Q-Admin Project Backup |
| lva | Logitech Video Effects Avatar |
