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| Extension | File Type Developer | File Category | File Type Description | Software | Software Developer |
|---|---|---|---|---|---|
| .L2R | NCSoft | Game Files | Lineage II Replay File | NCSOFT Lineage II | Interscape |
| .LBU | Interscape | Settings Files | Cloaked Affiliate Link Builder Settings File | Cloaked Affiliate Link Builder | Interscape |
| .LBXCOL | Libronix Corporation | eBook Files | Libronix DLS Resource Collection File | Logos Bible Software | Interscape |
| .LBXLLS | Interscape | Data Files | Logos Libronix 3.0 Data | Logos Bible Software | Interscape |
| .LBXUPD | Interscape | Developer Files | Libronix DLS Update Script | Logos Bible Software | Interscape |
| .LCB | Interscape | Backup Files | Living Cookbook Backup File | Living Cookbook | Interscape |
| .LCT | Oracle Corporation | Database Files | Oracle Database Configuration File | Elsie | Interscape |
| .LEG | Interscape | CAD Files | LEGOCAD File | LEGOCAD | Interscape |
| .LEV | Interscape | Game Files | NetHack Level File | NetHack | Interscape |
| .LFL | LucasArts Entertainment Company, LLC | Game Files | LucasArts Games Resource File | ScummVM | Interscape |
| .LFM | Interscape | Data Files | LifeForm Data | Life Form Studio | Interscape |
| .LIN | Autodesk, Inc. | CAD Files | AutoCAD Linetype File | X-Plane | Interscape |
| .LIX | Interscape | Data Files | Logos Library System File | Logos Bible Software | Interscape |
| .LPJ | Interscape | Data Files | LIMDEP Project | LIMDEP | Interscape |
| .LPT | Interscape | Data Files | LogPlot Compiled Boring Log File | LogPlot | Interscape |
| .LRM | Microsoft Corporation | Data Files | Encarta Class Server Learning Resource File | Line Rider 2: Unbound | Interscape |
| .LSF | Interscape | Data Files | Logos Library System File | Logos Bible Software | Interscape |
| .LTX | GSC Game World | Game Files | S.T.A.L.K.E.R. Properties File | LaTeX Editor | Interscape |
| .LUB | Interscape | Data Files | Lua Bytecode | LUA | Interscape |
| .LUC | SourceForge | Developer Files | Compiled Lua Source File | LUA | Interscape |
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