The twelfth letter of the Latin alphabet, L is derived ultimately from the Semitic Lamed which stood for the phonetic value /l/ as did the Greek letter Lambda Λ (upper case) or λ (lower case), as well as the equivalent Etruscan and Latin letters. In reference, it is spelled el or ell.

Lima represents the letter L in the NATO phonetic alphabet.

In context, L is also:

• The Roman numeral for 50
• the variable for inductance
• the symbol (l) for the liter or litre
• the stock symbol for Liberty Media Corporation A
• L is used to denote "Large size" or "Left".

Two-letter combinations starting with L:

• la lb lc ld le lf lg lh li lj lk ll lm ln lo lp lq lr ls lt lu lv lw lx ly lz