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The new LOL ; point of all abbreviations is to be short and meaningful. L = Laugh, effective in responding to random nonsense, and could be used effectively in a sarcastic tone as well. 'L' works better than 'LOL' because it can be used in a variety of responses more effectively. Just saying 'I Laugh' is saying this could be funny, lame or useless - you are not 'laughing out loud'. It is rather that what is said in the statement is laughable.
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