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| L2TPHC | Layer Two Tunneling Protocol Header Compression | |
| L2TPv3 | Layer 2 Tunneling Protocol version 3 | |
| L2TPv3 | Layer 2 Tunneling Protocol version 3 | |
| L2VPN | Layer Two Virtual Private Network | |
| L2W | Lan to Wan | |
| L3 | Level 3 emergency | |
| L3C | Last Three Cargoes | |
| L3C | Level Three Cache | |
| L3L | Lazy 3 Leather Co | |
| L3L | Lots Of Love | |
| L3MM | Layer Three Mobility Manager | |
| L3TV | Low Light Level Television | |
| L3U | Last Three Units | |
| L4 | Automatic Lockup Four Speed | |
| L4/5 | Lumbar vertebrae 4 and 5 interspace | |
| L41 | All For One | |
| L4D | Left 4 Dead | |
| L4D2 | Left 4 Dead 2 | |
| L4F | Love 4 Furniture | |
| L4F | Leaders for the Future | |
| L4G | Language of Fourth Generation | |
| L4G | Linux for Government | |
| L4L | Like for Like | |
| L4N | Live for Now | |
| L5-S1 | Lumbar Vertebrae 5 to Sacral Vertebrae 1 connection |
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