| 91. | .lss | Spreadsheet (Legato - IBM Works for OS/2) |
| 92. | .lst | Keyboard macro (1st Reader) ◊ List file (archive index - compiler listfile) ◊ Listing (e.g. source code) ◊ Spool file (Oracle) |
| 93. | .ltm | Bitmap graphics (EOSAT's Landsat Thematic Mapper data) ◊ Form (Lotus Forms) |
| 94. | .ltx | Mathematical text document (LaTeX) |
| 95. | .lu | Library unit file (ThoughtWing) |
| 96. | .lut | NIH image Look-up table |
| 97. | .lv | Graphics (Laser Data Exchange) |
| 98. | .lvl | Miner Descent/D2 Level extension (Parallax Software) |
| 99. | .lvs | Layout Vs Schematic netlist |
| 100. | .lwd | Text document (LotusWorks) |
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