| Large Eddy Simulation | Academic & Science |
| Life Events Scale | Academic & Science |
| Lincoln Electric System | Academic & Science |
| Literacy and Essential Skills | Academic & Science |
| Louisiana Engineering Society | Academic & Science |
| Liverpool Engineering Society | Academic & Science |
| Linear Expenditure System | Accounts and Finance |
| Lesobeng | Airport Code |
| Logistic Execution System | Business |
| Louisiana Energy Services | Business |
| Loadable Ejection System | Business |
| Local Enforcement Systems | Business |
| Local Excitatory State | Chemistry |
| Limited English Speaking | Community |
| Living Energy System | Community |
| Locker Evaluation System | Community |
| Lincoln Elementary School | Community |
| Loop Emulation Service | Computer and Networking |
| Load 32-bit Pointer From Memory Source To Destination Register and Es (extra Segment) Register | Computer Assembly Language |
| Language for Embedded Systems | Computing |
| Lan Emulation Server | Computing |
| Low End System | Computing |
| Linux Enterprise Server | Computing |
| Load Es Segment | Computing |
| Logitech Entertainment System | Computing |
| Line Errored Second | Computing |
| Computer-based Training Lesson File | File Type |
| Lawrence Experimental Station | General |
| Lake effect Snow | General |
| Lan Extension Services | General |
| Light Emitting Sensor | General |
| Locally Exponentially Stable | General |
| Location Engine And Server | General |
| Lobotomies for Every Student | General |
| Large Eddy Simu | General |
| Limited Edition Scent | General |
| Leave and Earnings Statements | General |
| Libre Echange Sur | General |
| Lotus Engine Simulation | General |
| Lighted Entry System | General |
| Lake Erie Speedway | General |
| le Sabre | General |
| le Baron Salon | General |
| Lancer es | General |
| Lower East Side | Governmental |
| Lisansüstü Egitim giris Sinavi | International |
| Literatures in English Section | International |
| Licensing Executives Society | Jobs |
| Learning Environment Specialist | Jobs |
| Lower Esophageal Sphincter | Medical |
| Lambert-Eaton Syndrome | Medical |
| LESion | Medical |
| Lipid Extract Surfactant | Medical |
| Local enhanced services | Medical |
| Laboratory Execution System | Medical |
| Law Enforcement Sensitive | Military and Defence |
| Lincoln Laboratories Experimental Satellite | Military and Defence |
| Lan (local Area Network) Emulation Server | Networking |
| Launch Equipment Shop | Space Science |
| Launch Escape System | Space Science |
| Launch Entry Suit | Space Science |
| Leave and Earnings Statement | Space Science |
| Land Earth Station | Space Science |
| Line Encryption System | Telecommunication |
| Local Enhanced Service | Telecommunication |
