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l & m, usually capitalized, L & M, is a sign-off in an e-mail wishing the person you are e-mailing Love and Mercy. It [originated] from Brian Wilson of the Beach Boys' [message board] where people would write their messages and then sign it with Love and Mercy, eventually abreviating it to L & M. It refers and pays homage to Brian Wilson's song of the same name off of his 1988 self titled, [critically acclaimed] album on Warner Bros. Records.
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