| .L64 | Commodore International | Settings Files | 64LAN Image File | Unknown Software | Unknown Developer |
| .LARGE | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LASXML | Unknown Developer | Data Files | Laser App Data Exchange | Unknown Software | Unknown Developer |
| .LAUNCHER | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LBB | Unknown Developer | Uncommon Files | Liberty Bible DataBase File | Unknown Software | Unknown Developer |
| .LBR | Dag Agren, Circlesoft | Compressed Files | LU Library Archive | LU file archiver | Unknown Developer |
| .LDC | Unknown Developer | Uncommon Files | Steuer 2001 File | Steuer2001 | Unknown Developer |
| .LDH | Unknown Developer | Uncommon Files | Uncommon File Extension | Unknown Software | Unknown Developer |
| .LDN | Unknown Developer | Uncommon Files | Uncommon File Extension | Unknown Software | Unknown Developer |
| .LDS | GNU Project | Developer Files | Binutils LD Linker Script | Unknown Software | Unknown Developer |
| .LEA | Unknown Developer | Uncommon Files | Unknown File Type | Unknown Software | Unknown Developer |
| .LED | Sony | Settings Files | Sony AIBO LED Lights Control Data | Unknown Software | Unknown Developer |
| .LES | David A. Wheeler | Data Files | Lesson File | Unknown Software | Unknown Developer |
| .LEXT | Olympus Corporation | Data Files | Olympus Lext Measurement Export | Unknown Software | Unknown Developer |
| .LG | Unknown Developer | Compressed Files | Arhangel Compressed Archive | Unknown Software | Unknown Developer |
| .LGF | Microsoft Corporation | Data Files | Microsoft Windows Application Log File | Unknown Software | Unknown Developer |
| .LHD | Unknown Developer | Text Files | Label Home Document File | Label Home | Unknown Developer |
| .LHP | Electric Butterfly, Inc. | Data Files | Lighthouse Organizer Data | Lighthouse Organizer | Unknown Developer |
| .LIB | Various Developers | Data Files | Generic Data Library | Unknown Software | Unknown Developer |
| .LIM | Unknown Developer | Compressed Files | Limit Compressed Data | Unknown Software | Unknown Developer |
| .LISTING | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LIZ | Unknown Developer | Compressed Files | Compressed List File | Unknown Software | Unknown Developer |
| .LI_ | Unknown Developer | Uncommon Files | Rukus File | Unknown Software | Unknown Developer |
| .LKH | Unknown Developer | Uncommon Files | Worm.Generic.LKH Virus File | Unknown Software | Unknown Developer |
| .LKU | STMicroelectronics | Executable Files | ST Microelectronics Linked Unit Data | Unknown Software | Unknown Developer |
| .LLF | Unknown Developer | Data Files | IITM Local Language Data | IITM | Unknown Developer |
| .LNT | Gimpel Software | Developer Files | PC-lint/FlexeLint Configuration File | Laego Visual Manager Live | Unknown Developer |
| .LNV | Unknown Developer | Uncommon Files | Uncommon File Extension | Unknown Software | Unknown Developer |
| .LOAD | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LOADER | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LOAN | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LOGO | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LOJ | Unknown Developer | Uncommon Files | Uncommon File Extension | Unknown Software | Unknown Developer |
| .LOW | Digital Equipment Corporation | System Files | PDP-10 Low Segment Of A Two-segment Program | Unknown Software | Unknown Developer |
| .LP1 | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
| .LPI | Unknown Developer | Data Files | Laser Printer Information | Unknown Software | Unknown Developer |
| .LPS | DAZ 3D | 3D Image Files | Bryce Leaf Shape File | Unknown Software | Unknown Developer |
| .LQC | Unknown Developer | Uncommon Files | Unknown File Type | Unknown Software | Unknown Developer |
| .LQR | Europoe Space Agency (ESA) | Compressed Files | LBR Library File | LBR library software | Unknown Developer |
| .LSW | Technics | Settings Files | Technics Keyboard Current Panel File | Unknown Software | Unknown Developer |
| .LSZ | Unknown Developer | 3D Image Files | Learning Score Zip File | Learning Score | Unknown Developer |
| .LU | ThoughtWing, LLC | Uncommon Files | ThoughtWing Library Unit File | Unknown Software | Unknown Developer |
| .LVH | Unknown Developer | Uncommon Files | Unknown File Type | Unknown Software | Unknown Developer |
| .LVX | Unknown Developer | Uncommon Files | Unknown File Type | Unknown Software | Unknown Developer |
| .LYB | Unknown Developer | Uncommon Files | Unknown File Type | Unknown Software | Unknown Developer |
| .LYZ | Unknown Developer | Uncommon Files | Uncommon File Extension | Unknown Software | Unknown Developer |
| .LZW | Unknown Developer | Compressed Files | LZW Compressed Archive File | Unknown Software | Unknown Developer |
| .LZZZZZZZ | Apple | Data Files | Golden Orchard Apple II CD Rom File | Unknown Software | Unknown Developer |
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