| Abbreviation | Definition |
|---|---|
| LUCY | Let Us Connect You |
| LUND | Logical Unit Number Disk |
| LUT | Local User Terminal |
| LVC | Label Virtual Circuit |
| LVD | Low Voltage Disconnect |
| LVM | Logical Volume Management |
| LVM | Logical Volume Manager |
| LVS | Linux Virtual Server |
| LVU | LaserVault Universal Client |
| LWAR | Local Windows Administrator Rights |
| LWD | Long Working Distance |
| LWF | Linear Workflow |
| LWS | Leaf Wait Status |
| LWS | LightWeight System |
| LWS | Lil' Web Server |
| LWS | Link WorkStation |
| LX | Long Wavelength |
| LYSOL | Leave Your Suggestion OnLine |
| M2M | Multipoint-To-Multipoint |
| MA | Message Area |