LBS
- Labasa Airport
- Lal Bahadur Shastri
- Lauder Business School
- Lease Buyback Scheme
- Legendary Banked Slalom
- Lekki British School
- Lexington Broadcast Services Company
- Liberia Broadcasting System
- Liverpool Business School
- Local bike shop
- Location-based service
- London Borough of Southwark
- London Borough of Sutton
- London Business School
- Louise Brooks Society
- Pound (mass)
- Sparkassen-Finanzgruppe