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