• .lcs - Datafile (ACT! History Files)
• .lcw - Spreadsheet (Lucid 3-D)
• .ld - Long Distance codes file (Telix)
• .ld1 - Overlay file (dBASE)
• .ldb - Data (MS Access)
• .ldf - Library definition file (Geoworks Glue)
• .les - Lesson (check *.cbt)
• .lev - Level file (NetHack 3.x)
• .lex - Lexicon (dictionary) (many)
• .lft - Laser printer font (ChiWriter)
• .lg - Logo procedure definitions (LSRHS Logo)
• .lgo - Logo for header and footer (SuperFax)
• .lgo - Startup logo code (Windows 3.x)
• .lha - Compressed file archive created by LHA/LHARC (lha255b.exe)
• .lhw - Compressed Amiga file archive created by LHWARP
• .lib - Library file (several programming languages)
• .lif - Logical Interchange Format data file (Hewlett-Packard)
• .lif - Compressed file archive
• .lim - Compressed file archive created by LIMIT (limit12.zip)
• .lin - Line types (AutoCAD)
• .lis - Listing (VAX)
• .lj - Text file for HP LJ II printer
• .ll3 - Laplink III related file (document) (LapLink III)
• .lnk - Linker response file (.RTLink)
• .lod - Load file
• .log - Log file
• .lpc - Printer driver (TEKO)
• .lrf - Linker response file (MS C/C++)
• .lrs - Language Resource File (WordPerfect for Win)
• .lsp - Lisp source code file (Xlisp)
• .lss - Spreadsheet (Legato)
• .lss - Lotus Script
• .lst - Keyboard macro (1st Reader)
• .lst - List file (archive index - compiler listfile)
• .lst - Spool file (Oracle)
• .ltm - Form (Lotus Forms)
• .lwd - Text document (LotusWorks)
• .lwp - Text document (Lotus WordPro)
• .lzd - Difference file for binaries (Ldiff 1.20)
• .lzh - Compressed file archive created by LHA/LHARC (lha255b.exe)
• .lzs - Compressed file archive created by LARC (larc333.zip)
• .lzw - Compressed Amiga file archive created by LHWARP
• .m - Function (program) (Matlab)
• .m - Macro module (Brief)
• .m - Standard package (Mathematica)
• .m11 - Text file (MASS11)
• .m3 - Modula 3 source code file
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