| 61. | .llx | Exchange agent (Laplink) |
| 62. | .lma | Netscape packetized audio (LiveAudio) |
| 63. | .lmp | Demo for Doom (3D computer game) (Doom - Doom2) |
| 64. | .$ln | TLink response file (Borland C++) |
| 65. | .ln03 | Bitmap graphics (DEC LN03+ Sixel file) |
| 66. | .lng | Language definition file ◊ Language extensions (Lahey Fortran) |
| 67. | .lnk | Data file (Revelation) ◊ Link (shortcut) (Windows 95) ◊ Linker script (.RTLink) |
| 68. | .loc | Localisation string resource header file |
| 69. | .lod | Load file |
| 70. | .lof | Auxiliary file for List Of Figures (LaTeX) |
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