LS
LS may refer to:

Businesses
LS Group, a Korean company
Jet2.com (IATA code: LS), a British airline

Latin
Lewis and Short (abbr. "L&S"), authors of the 1879 work A Latin Dictionary
Lectori Salutem (L.S.), Latin for 'Greetings Reader' and used as opening words to a letter
locus sigilli, Latin for 'place of the seal', used in notarized and legal documents;  see:  Seal (contract law)

Organizations
Liberal Party of Croatia (Croatian: Liberalna stranka or LS), a Croatian political party active from 1998–2006
Lincoln-Sudbury Regional High School, Massachusetts, US
Lok Sabha, the lower house of the Parliament of India
Loyola Schools, the college unit of the Ateneo de Manila University in Quezon City, Philippines

Places
Lesotho (ISO 3166-1 country code: LS), a country in southern Africa
LS postcode area, UK, covering Leeds
County Laois, Ireland

Science, technology, and mathematics
Astronomy
Light-second (ls), a unit of length in astronomy equivalent to the distance light travels in one second
Local Supercluster (LS) or Virgo Superclaster, our galaxy supercluster

Biology and medicine
Lung surfactant, a lipoprotein complex
Legius syndrome, also known as Neurofibromatosis 1-like syndrome, a genetic disorder
Lichen sclerosus, a skin disease
Linnean Society of London, postnominal LS
Live sand, in aquaria, sand populated with bacteria and organisms to aid in dissolving organic wastes

Computing and electronics
ls, a command specified by POSIX and by the Single UNIX Specification; used for listing files
.ls, the internet top-level domain for Lesotho
Link-state routing protocol, used in packet-switching networks
Location Services, a component of Microsoft's System Center Configuration Manager software
LS, a low-power Schottky version of a 7400 series chip

Engineering
Land Surveyor

Mathematics
Least squares, a regression analysis
Löwenheim–Skolem theorem, a theorem in first-order logic dealing with the cardinality of models

Physics
LS coupling, interaction between quantum numbers

Transportation
LS, a generic trim of Chevrolet vehicles
LS, a model prefix on sailplanes made by Rolladen-Schneider Flugzeugbau GmbH
LS 90, a Czech and Slovak train protection system
Lexus LS, the flagship, full-size sedan made by Lexus
Lincoln LS, a model of car made from 2000 to 2006
GM LS engine, a V-8 engine in General Motors cars

Other uses
La Salle (disambiguation), several places and educational institutions
Latvian lats (Ls or ℒ𝓈), former currency of Latvia
LaVeyan Satanism, a religious group
Leading Seaman, a junior non-commissioned rank in several navies
Logistics Specialist, a rating in the United States Navy
Long snapper, a special teams player in American football
Lost Souls (online game), a MUD, or text-based online role-playing game
Sudanese pound, currency of Sudan, abbreviated to LS or £Sd
Syrian pound, currency of Syria, abbreviated to LS or £S