| Abbreviation | Definition |
|---|---|
| LTTB | Life Transitions and Travel Behaviour |
| LV | Life Vest |
| LVTD | Limited Validity Travel Document |
| LWOT | Lost World Of Tambun |
| LYAH | Lev Yerushalayim Apartment Hotel |
| MAHA | Malaysia Agriculture Horticulture Agrotourism |
| MARSHA | Marriott Automated Reservation System for Hotel Accommodations |
| MATIS | Multimodal Air Travel Information System |
| MATM | Master of Arts in Tourism Management |
| MBBG | Manhattan Beach Botanical Garden |
| MBFT | Monterey Bay Food Tours |
| MBHA | Monterey Bay Holistic Alliance |
| MBHK | Mercure Bali Harvestland Kuta |
| MCIT | Ministry of Commerce Industry and Tourism |
| MCSA | Mountain Club of South Africa |
| MCST | Ministry of Culture Sports and Tourism |
| MCTB | Morris County Tourism Bureau |
| MDA | Mineworkers Development Agency |
| MEENA | Montana Explorers, Entrepreneurs North America |
| MEET | Mediterranean Experience of Eco Tourism |