| Least Median of Squares | Academic & Science |
| London Mathematical Society | Academic & Science |
| Lithuanian Scientific Society | Academic & Science |
| Lietuvos Mokslininkų Sąjunga | Academic & Science |
| Language Minority Student | Academic & Science |
| Library Media Specialist | Academic & Science |
| Learning Management Systems | Academic & Science |
| Light, Moderate, Severe | Academic & Science |
| Life and Microgravity Sciences | Academic & Science |
| Light Molecular Scattering | Academic & Science |
| Louisville (ms) | Airport Code |
| Large Merchant Services | Business |
| Lead Management System | Business |
| Lms Capital | Business |
| Logistics Management Solutions | Business |
| Learning Management Services | Business |
| The Lamson & Sessions Company | Business |
| Learning Management | Business Management |
| License Management Services | Business Management |
| Ldap Management System | Business Management |
| Loan Management System | Business Management |
| Local Management of Schools | Business Management |
| Lure Management System | Business Management |
| Learner Management System | Business Management |
| Learning Managment System | Community |
| Link Management System | Community |
| Lutsch Mein Schwanz | Community |
| Lionville Middle School | Community |
| London, Midlands and Scotland {Railroad} | Community |
| Lightweight Modular Staging | Community |
| Ladue Middle School | Community |
| Lennox Middle School | Community |
| Leander Middle School | Community |
| Liberty Middle School | Community |
| Louisville Middle School | Community |
| Lebanon Middle School | Community |
| Learning Made Simple | Community |
| LaVergne Middle School | Community |
| Lynnhaven Middle School | Community |
| Laing Middle School | Community |
| Land Mobile Service | Computer and Networking |
| Loop Management System | Computer and Networking |
| Laser Measurement System | Computer Hardware |
| LDAP (Lightweight Directory Access Protocol) Management System | Computing |
| Large Model Support | Computing |
| Logitech Media Server | Computing |
| Library Media Services | Computing |
| License Management System | Computing |
| Lotus Learning Management System | Computing |
| Lan Management Solution | Computing |
| Landesk Management Suite | Computing |
| Lan Management System | Computing |
| Local Manageability Service | Computing |
| Local Mitigation Strategy | General |
| Love My Sons | General |
| Lego Mindstorms Simulator | General |
| Lynn Marie Sanford | General |
| Long, Medium, and Short | General |
| Last Men Standing | General |
| Light Metal Scrap | General |
| Low Maintenance Sponge | General |
| Loudspeaker Measurement System | General |
| Leddy Maytum Stacy | General |
| Lego Mindstorms System | General |
| Let Me Sleep | General |
| Liquid Molding Systems | General |
| Lake Michigan Shore | General |
| Like My Staus | General |
| Last Monitor Standing | General |
| Least Mean Similar | General |
| Ladies Ministries of Service | General |
| London Motor Show | General |
| Late Model Series | General |
| Lakeside Midweek Sprints | General |
| Late Model Sportsman | General |
| Location and Monitoring Service | General |
| Leyland Motor Sales | General |
| Lexus Multimedia System | General |
| Lots More Spending | Governmental |
| Le Mans Specification | Governmental |
| Logistics Master Schedule | Governmental |
| Laboratory Management System | Governmental |
| Land Mitigation Strategy | Governmental |
| Like My Status | Internet |
| Let Me Say | Internet |
| Least Mean Square | Maths |
| LeioMyoSarcoma | Medical |
| Lateral Medullary Syndrome | Medical |
| Left Main Stem | Medical |
| Licentiate of Medicine and Surgery | Medical |
| Learning Management System | Medical |
| Liked My Status | Messaging |
| Lightweight Mortar System | Military and Defence |
| Load Memory Scan | Networking |
| Last Mile Solution | Networking |
| Lightweight Multicast Services | Networking |
| Low-mast System | Radio Science |
| London Missionary Society | Regional |
| London, Midland, & Scotland | Regional |
| London Midland Scottish | Regional |
| Leave Management System | Softwares |
| Load Measurement System | Space Science |
| Logistics Master Schedules | Space Science |
| LeMans Series | Sports |
| Last Man Standing | Sports |
| Local Measured Service | Telecommunication |
