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| Extension | File Type Developer | File Category | File Type Description | Software | Software Developer |
|---|---|---|---|---|---|
| .L | Johan Bontes | Data Files | Game Of Life File | ModPlug Player | Open Source |
| .LA | Open Source | Audio Files | Lossless Audio File | XMMS | Open Source |
| .LAB | Corel | Page Layout Files | WordPerfect Label Definition File | BibExcel | Open Source |
| .LAP | Don Ho | Uncommon Files | Scheme Source Code | PSPad | Open Source |
| .LAY | Tecplot, Inc | Data Files | Tecplot Layout File | MAME | Open Source |
| .LAZ | Global Heavy Industries | Data Files | LiquidApps Project File | LASzip | Open Source |
| .LDF | Microsoft Corporation | Data Files | SQL Server Transaction Log File | gVim | Open Source |
| .LDS | GNU Project | Developer Files | Binutils LD Linker Script | gVim | Open Source |
| .LGL | Open Source | Game Files | LeechGet Download List | LeechGet | Open Source |
| .LINUX | Open Source | Data Files | Linux Data File | Linux | Open Source |
| .LIS | SourceForge | Text Files | SQR (Structured Query Reporting) Output File | Notepad2 | Open Source |
| .LIST | Open Source | Data Files | APT List File | Advanced Package Tool (APT) | Open Source |
| .LIT | Microsoft Corporation | eBook Files | Microsoft Reader eBook File | Calibre | Open Source |
| .LMH | Open Source | Data Files | Memory Hacking Software Memory File | Memory Hacking Software | Open Source |
| .LMP | id Software | Game Files | Quake Engine Lump File | Nazi Zombies Portable | Open Source |
| .LNF | Open Source | Data Files | Oyoaha Lookandfeel Interface Elements File | oyoaha lookandfeel | Open Source |
| .LNG | Nullsoft | Plugin Files | Winamp Language File | MAME | Open Source |
| .LNGX | Dominik Reichl | Data Files | KeePaas Language Data | KeePass Password Safe | Open Source |
| .LNK | Microsoft Corporation | System Files | Windows File Shortcut | HxD | Open Source |
| .LNT | Gimpel Software | Developer Files | PC-lint/FlexeLint Configuration File | MacVim | Open Source |
| .LNX | Commodore International | Compressed Files | Commodore 64 Lynx Archive | VICE | Open Source |
| .LOF | Open Source | Audio Files | Audacity File List | Audacity | Open Source |
| .LOL | Apple | Developer Files | LOLCODE Source Code FIle | AbiWord | Open Source |
| .LPI | Unknown Developer | Data Files | Laser Printer Information | Lazarus IDE | Open Source |
| .LPK | ESRI | GIS Files | ArcGIS Layer Package | Lazarus IDE | Open Source |
| .LPS | DAZ 3D | 3D Image Files | Bryce Leaf Shape File | Lazarus IDE | Open Source |
| .LPT | Interscape | Data Files | LogPlot Compiled Boring Log File | TOPS-10 | Open Source |
| .LQF | Open Source | Data Files | LeechFTP Saved Queue | LeechFTP | Open Source |
| .LRC | Various Developers | Uncommon Files | Lyrics File | StepMania | Open Source |
| .LRF | Aequus Gaming LTD | Game Files | League Of Legends Replay File | Calibre | Open Source |
| .LRS | Open Source | eBook Files | Librie Reader Source File | Calibre | Open Source |
| .LRT | Aequus Gaming LTD | Game Files | League Of Legends Replay File | YACC | Open Source |
| .LRV | Konica Minolta | Data Files | Konica Minolta Data Management Software Stored File | Media Player Classic | Open Source |
| .LRX | Sony | eBook Files | Sony Portable Reader File | Calibre | Open Source |
| .LRZ | Open Source | Compressed Files | Lrzip Compressed Archive | Lrzip | Open Source |
| .LSP | Open Source | Developer Files | Lisp Program Source Code File | Clozure CL | Open Source |
| .LST | Unknown Developer | Text Files | Data List | AbiWord | Open Source |
| .LTT | Hewlett-Packard | Data Files | HP Library And Tape Tools Log | PSPad | Open Source |
| .LTX | GSC Game World | Game Files | S.T.A.L.K.E.R. Properties File | TEXnicCenter | Open Source |
| .LUG | Unknown Developer | Game Files | Game Data | Dragon UnPACKer | Open Source |
| .LVT | Open Source | Settings Files | Land Surface Verification Toolkit Configuration | Land Information System Verification Toolkit (LVT) | Open Source |
| .LVZ | Open Source | Game Files | Continuum Zone Data Graphics | Subspace Continuum | Open Source |
| .LXK | Open Source | Data Files | Lexicon Link-up File | COREX | Open Source |
| .LYT | Adminsoft | Data Files | Adminsoft Document Layout File | AbiWord | Open Source |
| .LYX | Open Source | Data Files | XWE File | XWE | Open Source |
| .LZM | Open Source | Compressed Files | Slax Module | Slax | Open Source |
| .LZMA | Igor Pavlov | Compressed Files | LZMA Compressed File | PeaZip | Open Source |
| .LZO | Open Source | Compressed Files | LZO Compressed File | lzop | Open Source |
| .LZS | Open Source | Compressed Files | LARC Compressed File Archive | ZipZag | Open Source |
| .LZX | Open Source | Compressed Files | Amiga LZX Compressed File | cabextract | Open Source |
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