Source : Webster's Revised Unabridged Dictionary (1913)

L \L\, a.
   1. Having the general shape of the (capital) letter L; as, an
      L beam, or L-beam.

   2. Elevated; -- a symbol for {el.} as an abbreviation of
      elevated in elevated road or railroad. -- n. An elevated
      road; as, to ride on the L. [Colloq., U. S.]

Source : WordNet®

EL
     n 1: angular distance above the horizon (especially of a
          celestial object) [syn: {elevation}, {altitude}, {ALT}]
     2: an electric elevated railway [syn: {elevated railway}, {elevated
        railroad}, {overhead railway}]