| Code | Description |
| l | Laugh |
| l%k | Look |
| l& | Land |
| l.off | Log Off |
| l.on | Log On |
| L8 | Late |
| L8 | Late |
| l8r | Later |
| L8R | Later |
| L8R G8R | Later Gator |
| l8rg8r | Later, Gater |
| lab&tyd | Lifes A Bitch And Then You Die |
| LAQ | Lame Ass Quote |
| lart | Loser Attitude Readjustment Tool |
| LBR and LGR | Little Boy'S Room And Little Girl'S Room |
| lbry | Library |
| LBUG -or- LBIG | Laughing Because You Are Gay -Or- Laughing Because I'M Gay |
| lch | Lunch |
| lctr | Lecture |
| LD | Long Distance -Or- Later Dude |
| LDIMEDILLIGAF | Look Deeply Into My Eyes, Does It Look Like I Give A F*** |
| LDN | London |
| ldr | Long-Distance Relationship |
| LDTTWA | Let'S Do The Time Warp Again |
| LetsGt2gtha | Lets Get Together |
| lfe | Life |
| LG | Lovely Greetings |
| lhm | Lord Help Me |
| lho | Laughing Head Off |
| LHOS | Lets Have Online Sex |
| lhu | Lord Help Us |
| lhy | Lord Help You |
| LIFO | Last In First Out |
| LIS | Laughing In Silence |
| ljbf | Lets Just Be Friends |
| lk | Like |
| lkit | Like It |
| LKITR | Little Kid In The Room |
| llta | Lots And Lots Of Thunderous Applause |
| lma | Leave Me Alone |
| lmao | Laughing My Ass Off Laughing My Arse Off |
| lmaorotf | Laughing My Ass Off Rolling On The Floor |
| lmc | Lost My Connection |
| lmcoa | Lost My Connection Once Again |
| LMFAO | Lmfao Abbrev 1 Laughing My F****Ng A**E Off |
| LMIRL | Let'S Meet In Real Life |
| lmk | Let Me Know |
| lmso | Laughing My Socks Off |
| LMTCB | Left Message To Call Back |
| lmwis | Lick Me Where I Sweat |
| lngTimNoC | Long Time No See |
| lo | Hello |
| lobl | Lots Of Belly Laughs |
| loi | Lack Of Interest |
| LOL | Laugh Out Loud |
| LOL | Laugh Out Loud |
| LOLA | Laugh Out Loud Again |
| lolarotg | Laughing Out Loud And Rolling On The Ground |
| LOMBARD | Lots Of Money But A Right Dick |
| LONH | Lights On, Nobody Home |
| LOOL | Laughing Outragously Out Loud |
| LOPSOD | Long On Promises, Short On Delivery |
| lotRE | Lottery |
| LOU | Laughing Over You |
| louz | Lousy |
| LPOS | Lazy Piece Of Sh*T |
| LRF | Little Rubber Feet |
| lrg | Large |
| lsfiab | Like Shooting Fish In A Barrel |
| lshmbb | Laughing So Hard My Bellys Bouncing |
| lshmbh | Laughing So Hard My Belly Hurts |
| lsn | Lesson |
| lsp | Less Sensitive Person |
| LSV | Language, Sex, Violence |
| lt | Let |
| ltbf | Learn To Be Funny |
| ltic | Laughing Till I Cry |
| ltip | Laughing Till I Puke |
| LTM | Laugh To Myself |
| ltmsh | Laughing Till My Sides Hurt |
| ltnc | Long Time No See |
| LTNC | Long Time No See |
| ltns | Long Time No See |
| LTR | Long Term Relationship |
| LTR | Long Term Relationship |
| lts | Laughing To Self |
| ltsGt2getha | Let'S Get Together |
| LtsMkThsANit2Rmba | Lets Make This A Night To Remember |
| LttGodTImsRoL | Let The Good Times Roll |
| ltuae | Life, The Universe And Everything |
| luk | Luck |
| LULU | Locally Undesireable Land Use |
| luser | Loser User |
| lutp | Love You To Pieces |
| luv | Love |
| LUV | Love |
| luvuLowds | Love You Loads |
| luvya | Love You |
| luwam<3 | Love You With All My Heart |
| luwamh | Love You With All My Heart |
| LUWAMH | Love You With All My Heart |
| LWR | Launch When Ready |
| LY | Love You |
| LY | Love You |
| LY4E | Love You Forever |
| LYB | Love Ya Babe |
| LYCYLBB | Love You, See You Later, Bye Bye |
| lyk | Like |
| LYKYAMY | Love Ya, Kiss Ya, Already Miss Ya |
| LYL | Love You Lots |
| LYLAB | Love You Like A Brother |
| lylas | Love You Like A Sister |
| LYLB | Love Ya Later Bye |
| LYMI | Love Ya, Mean It |
| LYN | Lie In |
| lytw8 | Lightweight |
| LYWAMH | Love You With All My Heart |
| lz | Loser |