| 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 |
| lvf | Logitech Video Effects |
| lxr | MicroVigene License Request File |
| m3p | Mach3 Plugin |
| magnet | Magnet Link Data |
| mailplanelicense | Mailplane License |
| mailtoloc | Mail Internet Location |
| mapimail | Windows Mail Recipient Shortcut |
| mbz | PogoShell NES Emulator Plugin |
| mci | Media Control Interface Data |
| mcl | Windows Media Center Link |
| mcq | McAfee Antivirus Quarantined Data |
