L ~ Layer

L ~ Lewis Gunner

L of C ~ Line of Communication

L/C ~ Lance Corporal

L/Cpl ~ Lance Corporal

L/Sgt ~ Lance Sergeant

LAD ~ Light Aid Detachment (Royal Engineers)

LADA ~ London Air Defence Area

LAMT ~ Local Auxiliary Mechanical Transport

LAW ~ Local Auditor Woolwich

LB & SC Rly ~ London Brighton & South Coast Railway

LC ~ Lying Cases (patients in ambulances)

LD ~ Light Draught (horse)

LEE ~ London Electrical Engineers

LEEC ~ Labour Emergency Expenditure Committee

LG ~ Large Grain (munitions)

LG ~ Life Guards

LGB ~ Local Government Board

LGOC ~ London General Omnibus Company

LGROCAIF ~ Light Gauge Railway Operating Company Australian Imperial Force

LHFAAIF ~ Light Horse Field Ambulance Australian Imperial Force

LHRRAIF ~ Light Horse Reserve Regiment Australian Imperial Force

LHSTAIF ~ Light Horse Signal Troop Australian Imperial Force

LHTRAIF ~ Light Horse Training Regiment Australian Imperial Force

Lieut ~ Lieutenant

LIO ~ Chief Investigations Officer's (Labour) Office (Ministry of Munitions)

LLIB ~ Lincoln & Leicester Infantry Brigade

LNL ~ Loyal North Lancashire Regiment

Loco ~ Locomobile (lorry)

LP ~ Listening Post

LP ~ Low Pressure

LPO ~ Local Purchasing Officer

Lr ~ Lancer

LR ~ Long Range

LR ~ Light Railway

LR ~ Local Reserve

LR ~ Lincolnshire Regiment

LRCE ~ Light Railway Construction Engineer

LROC ~ Light Railway Operating Company (Royal Engineers)

LRSC ~ Light Railway Superintendent, Construction

LRSM&O ~ Light Railway Superintendent, Mechanical & Operating

LRSS ~ Light Railway Signalling Section

LS ~ Land Service (munitions)

LS ~ Liverpool Scottish Regiment

LSD ~ Local Supply Depot

LSH ~ Lord Strathcona's Horse (Canada)

LSHRC ~ Lord Strathcona's Horse Royal Canadians (Canada)

Lt ~ Lieutenant

Lt.Col ~ Lieutenant Colonel

Lt.Gen ~ Lieutenant General

LTM ~ Light Trench Mortar

LTO ~ Local Transport Officer

LWOST ~ Low Water of Ordinary Spring Tides

LYR ~ Lancashire & Yorkshire Railway