loa, noun literally "growth", used of a solar year (= coranar) when seasonal changes are considered (Appendix D; in PM:126 loa is translated "time of growth". Pl. loar, or "löar", in MR:426) The form loa is also mentioned as the hypothetical Quenya cognate of Sindarin lô ("swampy"), but precisely because it clashed with loa "year", this Quenya cognate was not in use (VT42:10)
loarnoun “(golden) blossom” (not to be confused with the pl. form of loa). Also lávar. (PE17:159)
loc- ("lok-") verb? noun? "bend, loop". (May be a primitive stem rather than Quenya.) (SA:lok)
lócë("k") noun "dragon, snake, serpent, drake", older hlócë("k") (SA:lok-, LT2:340, LOK; in the Etymologies the word is followed by "-ī", whatever that is supposed to mean)
locta- ("k") vb. "sprout, put forth leaves or flowers" (LT1:258; this would have to become *lohta- in LotR-style Quenya, but later forms like losta- "to bloom" and tuia- "to sprout, spring" are to be preferred.)
loctë("k") noun "blossom (of flowers in bunches or clusters)" (LT1:258; this would have to become *lohtë in LotR-style Quenya)
loëndënoun *"year-middle", the middle (183rd) day of the year, inserted between the months of Nárië and Cermië (June and July) in the Númenórean calendar and the Steward's Reckoning (Appendix D)