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:

See also: Ll,

Two-letter combinations starting with L: