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| Extension | File Type Developer | File Category | File Type Description | Primary Software | Primary Software Developer |
|---|---|---|---|---|---|
| .L | Johan Bontes | Developer Files | Game Of Life File | Life32 | Johan Bontes |
| .LBI | Adobe Systems Incorporated | Developer Files | Dreamweaver Library Item | Adobe Dreamweaver | Adobe Systems Incorporated |
| .LBS | Omnis Software | Developer Files | Omnis Library | Omnis Studio | Omnis Software |
| .LBXUPD | Interscape | Developer Files | Libronix DLS Update Script | Logos Bible Software | Interscape |
| .LDS | GNU Project | Developer Files | Binutils LD Linker Script | Microsoft Notepad | Microsoft Corporation |
| .LHS | SourceForge | Developer Files | Literate Haskell Script | Microsoft Notepad | Microsoft Corporation |
| .LIS | SourceForge | Developer Files | SQR (Structured Query Reporting) Output File | Microsoft Notepad | Microsoft Corporation |
| .LIST | Open Source | Developer Files | APT List File | Advanced Package Tool (APT) | Open Source |
| .LIT | Microsoft Corporation | Developer Files | Microsoft Reader eBook File | Calibre | Open Source |
| .LLP | General Electric Company | Developer Files | VersaPro Local Logic Block | VersaPro | General Electric Company |
| .LMP | id Software | Developer Files | Quake Engine Lump File | Doom | id Software |
| .LNP | Keil | Developer Files | µVision Linker Input Data | µVision4 | Keil |
| .LNT | Gimpel Software | Developer Files | PC-lint/FlexeLint Configuration File | Microsoft Notepad | Microsoft Corporation |
| .LNX | Commodore International | Developer Files | Commodore 64 Lynx Archive | VICE | Open Source |
| .LOCAL | Embarcadero Technologies | Developer Files | Delphi User-Specific Project Options | Delphi (IDE) | Embarcadero Technologies |
| .LOL | Apple | Developer Files | LOLCODE Source Code FIle | LibreOffice | The Document Foundation |
| .LPF | Orgadata AG | Developer Files | Orgadata LogiKal File | LogiKal | Orgadata AG |
| .LPROJ | Apple | Developer Files | Localized Project Folder | macOS | Apple |
| .LRF | Aequus Gaming LTD | Developer Files | League Of Legends Replay File | LOLReplay | Aequus Gaming LTD |
| .LSP | Open Source | Developer Files | Lisp Program Source Code File | MacroMates TextMate | MacroMates |
| .LSS | IBM | Developer Files | LotusScript Source Code | IBM Domino | IBM |
| .LTB | LithTech | Developer Files | LithTech Binary File | Lith Tech Jupiter | LithTech |
| .LUA | Unknown Developer | Developer Files | Lua Source File | Microsoft Notepad | Microsoft Corporation |
| .LUAC | L. H. de Figueiredo, R. Ierusalimschy and W. Celes | Developer Files | Lua Compiled Source Code | LUAC | L. H. de Figueiredo, R. Ierusalimschy and W. Celes |
| .LUC | SourceForge | Developer Files | Compiled Lua Source File | LUA | Interscape |
| .LUCA | Unknown Developer | Developer Files | LUCA Templates | Java | Oracle Corporation |
| .LUCIDSNIPPET | The Escapers | Developer Files | Lucid Snippet File | Lucid | The Escapers |
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