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.

A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z

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".

See also: Ll, £

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