| Meaning | Category |
| Landing Ship Utility | Miscellaneous->Ship Types |
| Latino Student Union | Academic & Science->Universities |
| Learning Support Unit | Academic & Science->Universities |
| Leyte State University | Academic & Science->Universities |
| Life Support Umbilical | Governmental->NASA |
| Life Support Unit | Medical->Hospitals |
| Link State Update | Computing->Networking |
| List Super Users | Computing->Assembly |
| Listen, Say, and Use | Community->Educational |
| Lithuania State University | Academic & Science->Universities |
| Long Sukang, Sarawak, Malaysia | Regional->Airport Codes |
| Loud, Stupid, and Ugly | Miscellaneous->Funnies |
| Louisiana State University | Academic & Science->Universities |
| Love Shaq University | Miscellaneous->Funnies |
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