The letter L/l, used in abbreviations, sizes, and Roman-letter contexts.
サイズはＭとＬがあります。
We have sizes M and L.
liter; litre
Unit of volume; often written as Ｌ or ｌ in Japanese.
このペットボトルは２Ｌ入りです。
This plastic bottle holds 2 liters.
From English 'L'/'l', used for the letter and as an abbreviation for liter.