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| Estensione | Sviluppatore del Tipo di File | Categoria File | Descrizione del Tipo di File | Software Principale | Sviluppatore del Software Primario |
|---|---|---|---|---|---|
| .L | Johan Bontes | File audio | Game Of Life File | Life32 | Johan Bontes |
| .LA | Open Source | File audio | Lossless Audio File | Nullsoft Winamp | Nullsoft |
| .LA1 | LucasArts Entertainment Company, LLC | File audio | LucasArts Game Data File | The Curse of Monkey Island | LucasArts Entertainment Company, LLC |
| .LAA | LucasArts Entertainment Company, LLC | File audio | LucasArts AdLib Audio File Format | Nullsoft Winamp | Nullsoft |
| .LAM | NetScape | File audio | Netscape Media Player Streaming Audio Metafile | Netscape Navigator | NetScape |
| .LDS | GNU Project | File audio | Binutils LD Linker Script | Microsoft Notepad | Microsoft Corporation |
| .LID | Kodak | File audio | Kodak EasyShare Album File | Kodak EasyShare | Kodak |
| .LMS | Light-O-Rama | File audio | Light-O-Rama Musical Sequence Format | Light-O-Rama | Light-O-Rama |
| .LOF | Open Source | File audio | Audacity File List | Audacity | Open Source |
| .LPCM | Microsoft Corporation | File audio | Movie Maker Audio | Microsoft Windows Live Movie Maker | Microsoft Corporation |
| .LQT | Liquid Audio Inc | File audio | Liquid Audio File | Liquid Player | Liquid Audio Inc |
| .LSO | Apple | File audio | Logic Audio Project | Apple Logic Pro | Apple |
| .LVP | Avaya | File audio | Avaya Voice Player Audio File | Avaya Voice Player | Avaya |
| .LWV | Microsoft Corporation | File audio | Linguistically Enhanced Sound File | Microsoft Agent | Microsoft Corporation |
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