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