| L8R | SMS/Chat: Later |
| la | Internet: Landekode for Laos |
| LAL | SMS/Chat: Laugh a little |
| lb | Internet: Landekode for Libanon |
| lc | Internet: Landekode for Saint Lucia |
| LFAG | SMS/Chat: Ligger flad af grin |
| li | Internet: Landekode for Liechtenstein |
| LIS | SMS/Chat: Laughing in silence |
| lk | Internet: Landekode for Sri Lanka |
| LMAO | SMS/Chat: Laughing my ass of |
| LOL | SMS/Chat: Laugh out loud, Lots of laughs |
| lr | Internet: Landekode for Liberia |
| LR | SMS/Chat: Eller |
| ls | Internet: Landekode for Lesotho |
| LSAG | SMS/Chat: Livremmen sprænges af grin |
| lt | Internet: Landekode for Litauen |
| LTNS | SMS/Chat: Long time no see |
| lu | Internet: Landekode for Luxembourg |
| LU | SMS/Chat: Love you |
| lunte | Jagt: Rævens hale |
| ly | Internet: Landekode for Libyen |
| lv | Internet: Landekode for Letland |