| 31. | .le | Executable image (DOS/4GW PM 32X DOS Extender) |
| 32. | .leg | Document (Legacy) |
| 33. | .les | Lesson (check *.cbt) ◊ System game profiles (Logitec Entertainment) |
| 34. | .lev | Level file (eg. NetHack 3.x) |
| 35. | .lex | Lexicon (dictionary) (many) |
| 36. | .lfd | LucasArts resource file (LucasArts games) |
| 37. | .lfp | LaserForms Plus file (Evergreen) |
| 38. | .lft | Laser printer font (ChiWriter) ◊ Loft file (3-D Studios) (DOS) |
| 39. | .lg | Compressed file archive (Arhangel) ◊ Logo procedure definitions (LSRHS Logo) |
| 40. | .lgc | Application log file ◊ Corel Layout Designer SGML Logic file |
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