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| Extension | File Type Developer | File Category | File Type Description | Primary Software | Primary Software Developer |
|---|---|---|---|---|---|
| .LAX | AnetSoft | Text Files | AnetHelpTool JavaHelp Viewer Data | AnetHelpTool | AnetSoft |
| .LBL | Interscape | Text Files | Now Contact Label Template | Now Up-to-Date (Now Contact) | Now Software |
| .LBT | Microsoft Corporation | Text Files | FoxPro Label Memo | Microsoft Visual FoxPro | Microsoft Corporation |
| .LDI | Trudi Ersvaer (co-developer) | Text Files | LDIF File | Apache Directory Server/Studio | Apache Software Foundation |
| .LEF | Sublime HQ Pty Ltd | Text Files | Lenex XML Data | Sublime Text | Sublime HQ Pty Ltd |
| .LET | Genesis 2000, Inc | Text Files | Genesis 2000 Data | Genesis 2000 | Genesis 2000, Inc |
| .LGN | Microsoft Corporation | Text Files | Microsoft Windows Application Log File | Microsoft Windows | Microsoft Corporation |
| .LHD | Unknown Developer | Text Files | Label Home Document File | Label Home | Unknown Developer |
| .LIB | Various Developers | Text Files | Generic Data Library | Unknown Software | Unknown Developer |
| .LIS | SourceForge | Text Files | SQR (Structured Query Reporting) Output File | Microsoft Notepad | Microsoft Corporation |
| .LNT | Gimpel Software | Text Files | PC-lint/FlexeLint Configuration File | Microsoft Notepad | Microsoft Corporation |
| .LOG | Unknown Developer | Text Files | Log File | Microsoft Notepad | Microsoft Corporation |
| .LSP | Open Source | Text Files | Lisp Program Source Code File | MacroMates TextMate | MacroMates |
| .LST | Unknown Developer | Text Files | Data List | LibreOffice | The Document Foundation |
| .LTR | Sublime HQ Pty Ltd | Text Files | Letter Document | Microsoft Notepad | Microsoft Corporation |
| .LTX | GSC Game World | Text Files | S.T.A.L.K.E.R. Properties File | GSC Game World S.T.A.L.K.E.R.: Call of Pripyat | GSC Game World |
| .LUF | Santanu Ghosh | Text Files | Lipikar Uniform Format File | Lipikar | Santanu Ghosh |
| .LWD | EditShare | Text Files | Lightworks Data File | Lightworks | EditShare |
| .LWP | IBM | Text Files | Lotus Word Pro Document | IBM Lotus Word Pro | IBM |
| .LXFML | The LEGO Group | Text Files | LEGO Digital Designer XML File | LEGO Digital Designer | The LEGO Group |
| .LYT | Adminsoft | Text Files | Adminsoft Document Layout File | Adminsoft | Adminsoft |
| .LYX | Open Source | Text Files | XWE File | XWE | Open Source |
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