In English orthography, ⟨l⟩ usually represents the phoneme /l/, which can have several sound values, depending on the speaker’s accent, and whether it occurs before or after a vowel. The alveolar lateral approximant (the sound represented in IPA by lowercase [l]) occurs before a vowel, as in lip or blend, while the velarized alveolar lateral approximant (IPA [ɫ]) occurs in bell and milk. This velarization does not occur in many European languages that use ⟨l⟩; it is also a factor making the pronunciation of ⟨l⟩ difficult for users of languages that lack ⟨l⟩ or have different values for it, such as Japanese or some southern dialects of Chinese. A medical condition or speech impediment restricting the pronunciation of ⟨l⟩ is known as lambdacism.
Letter l coloring page, You can choose designs suitable for children of a specific age; for instance, the ones for very young kids have large and simple patterns unlike the ones for older kids.