- lawThe body of binding rules and regulations, customs, and standards established in a community by its legislative and judicial authorities.
- lowSituated close to, or even below, the ground or another normal reference plane; not high or lofty.
- loweA slang term for "allow", means allow it. Ex: (leave it, forget or don't worry about it)
- Cauldon LoweA hamlet in Cotton parish and Waterhouses parish, Staffordshire Moorlands district, Staffordshire, England (OS grid ref SK0748).
- OsmotherleyA civil parish (served by Egton with Newland, Mansriggs and Osmotherley Parish Council) north of Ulverston, Westmorland and Furness, Cumbria, England, previously in South Lakeland district.