| Abbreviation | Definition |
|---|---|
| LEOX | Golden Foods Incorporated |
| LEOX | Louisville Edible Oil Products (Golden Foods) |
| LEP | Lorraine, Eastern and Pacific Railroad (Lincoln Pacific Railway) |
| LER | Logansport and Eel River Short-Line |
| LER | Logansport and Eel River Short-Line Company Incorporated |
| LERX | PSI Energy |
| LERX | PSI Energy Incorporated |
| LEVX | Level Energy |
| LEVX | Level Energy Incorporated |
| LEWU | Norman Lewis Tankers |
| LEWU | Norman Lewis Tankers, B. V. |
| LEX | Lexington Amtrak Station |
| LEYX | Wanda Petroleum |
| LFAX | L.F. Anderson |
| LFCD | Linea Coahuila Durango de CV |
| LFFZ | BNSF Railway |
| LFFZ | Burlington Northern and Santa Fe Railway Company |
| LFPX | Lane Forest Products |
| LGAX | Lockheed-Georgia |
| LGB | Lehmann Gross Bahn |