| Acronym | Meaning |
| LOE | Lack of Effort |
| LOE | Law on Enterprises (Vietnam) |
| LOE | Length of Engagement |
| LOE | Letter Of Employment |
| LOE | Letter Of Evaluation |
| LOE | Letter of Explanation |
| LOE | Limit Of Exploitation |
| LOE | Line of Effort (US DoD; US NASA) |
| LOE | Line of Engagement |
| LOE | Line Operational Evaluation (aviation; Advanced Qualification Program) |