3 little kittens that lost their mittens

3 L K W L T M commonly stands for "3 Little Kittens Went to Market," a popular nursery rhyme.

This phrase translates to: 3 equals three letters K that represents L T M. It seems to be describing a code or puzzle where the letters K, L, and M represent certain values or concepts.

3 = lkwltm little kittens who lost their mittens (book)

165 is wholly divisible by 3. This is because 165 can be represented in the form k*3 = l, where k is a positive integer.