L is the twelfth letter of the alphabet. It is the first letter of a lot of things, such as "lollypop," "linguini," and "linoleum." It is also a low ranking member of ABCDEFGHIJKLMNOPQRSTUVWXYZ. Despite this, L was chosen as the mascot of Luigi when the Super Mario Cookies came out. L was excited about this, so Heavy Weapons Guy came and punched him in the gut. His brother Γ became Waluigi's mascot.
L does not do much for ABCDEFGHIJKLOMNPQRSTUVWXYZ, as he is too busy being the mascot of Luigi. However, whenever he is with the rest of the gang, he acts as the group's step ladder. Today he lives in the group's basement with Luigi.