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L & M, usually capitalized but not always, is a sign-off in an e-mail wishing the person you are e-mailing Love and Mercy. It originated from the message board on the web site for Brian Wilson of the Beach Boys 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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