| Abbreviation | Definition |
|---|---|
| LCAC | Landing Craft Air Cushion |
| LCI | Landing Craft Infantry |
| LCM | Landing Craft, Mechanized |
| LCS | Littoral Combat Ship |
| LCSC | London Corinthian Sailing Club |
| LECBA | Lake Erie Charter Boat Association |
| LHWB | Line Handling Work Boat |
| LLRB | Loch Lomond Rescue Boat |
| LLSC | Leigh and Lowton Sailing Club |
| LMBC | Lady Margaret Boat Club |
| LMSR | Large Medium-Speed RO/RO (Roll-On, Roll-Off) Ship |
| LNSC | Lough Neagh Sailing Club |
| LSD | Landing Ship Dock |
| LTSC | Lymington Town Sailing Club |
| LUBC | Lancaster University Boat Club |
| LV | Landing Vehicle |
| LWBS | Lakeside Wooden Boat Society |
| MBBC | Malletts Bay Boat Club |
| MBG | Maverick Boat Group |
| MBRSC | Mount Baker Rowing and Sailing Center |