The inspiration for L’s began with Lawrence De Villiers. Lawrence created The Normandy, Lincoln’s finest French restaurant, and eventually sold it to two of his employees, who were so successful they decided to move to larger premises.
People called Lawrence asking him to start a new restaurant in Normandy's former space at 17th and Van Dorn because that space had become their neighborhood restaurant. Lawrence found two partners, Doug Evans and Roy Christensen, who shared Lawrence's obsession with service and quality.Together the three partners came up with a restaurant concept of American comfort food with a continental flavor. Food that used flavors in unusual combinations, providing a pleasant surprise with the first bite and a craving for more with the last bite.The next step was to find staff to match the quality of the food.