lenses

Curved transparent pieces of plastic or glass that are shaped, molded, or ground to refract light in a specific way, as in eyeglasses, microscopes, or cameras. Corrective lenses may be prescribed by an ophthalmologist or optometrist to improve vision.

Lessee

The person to whom a lease is granted, commonly called the tenant.
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One who possesses the right to use or occupy a property under a lease; the tenant.

Letter of credit

A document issued by the buyer’s bank, through its foreign correspondent bank, establishing a credit against which the seller may draw after complying with specific instructions. In reinsurance, typically used to permit reserve credit to be taken with respect to non-admitted reinsurance an alternative to funds withheld and modified coinsurance.