From V.E.R.A. -- Virtual Entity of Relevant Acronyms (February 2016) :
LS
LAN Server (IBM)
From The Free On-line Dictionary of Computing (30 December 2018) :
ls
1. The Unix command for listing a
directory.
Unix manual page: ls(1).
2. The country code for Lesotho.
(2000-03-18)