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| Extension | File Type Developer | File Category | File Type Description | Software | Software Developer |
|---|---|---|---|---|---|
| .L2L | IBM | Uncommon Files | IBM Voice Type Languages Addword File | IBM Voice Type | IBM |
| .L2P | IBM | Data Files | IBM Voice Type Languages Addword Data | IBM Voice Type | IBM |
| .LAC | IBM | Data Files | Cognos Local Authentication Cache | Cognos software | IBM |
| .LBR | Dag Agren, Circlesoft | Compressed Files | LU Library Archive | Lotus 1-2-3 | IBM |
| .LCC | IBM | Data Files | IBM Voice Type Languages Newuser File | IBM Voice Type | IBM |
| .LSQ | IBM | Data Files | IBM Voice Type Languages Addword Data | IBM Voice Type | IBM |
| .LSS | IBM | Developer Files | LotusScript Source Code | IBM Domino | IBM |
| .LTM | IBM | Data Files | IBM Lotus Forms Form | IBM Lotus Forms Viewer | IBM |
| .LWD | EditShare | Data Files | Lightworks Data File | Lotus 1-2-3 | IBM |
| .LWP | IBM | Text Files | Lotus Word Pro Document | IBM Lotus Word Pro | IBM |
| .LX | IBM | Settings Files | LPEX Customization Command Profile File | LPX Editor | IBM |
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