o language barriers
o language learning
o latent public
o legible
o leave a voicemail
o length of message
o letter aiming at an agreement between partners
o letter of acceptance
o letter of inquiry
o letter of refusal of price reduction
o letter referring to loading /discharging
o letterhead
o level of proficiency
o liaise with
o liaison(s)
o listening skills
o literature search
o lobbying
o logical approach
o low-context culture