l & m, usually capitalized, L & M, is a sign-off in an e-mail wishing the person you are e-mailing Love and Mercy. It
originated from Brian Wilson of the Beach Boys'
message board where people would write their messages and then sign it with Love and Mercy, eventually abreviating it to L & M. It refers and pays homage to Brian Wilson's song of the same name off of his 1988 self titled,
critically acclaimed album on Warner Bros. Records.
You are so right,
listening to Brian sing "Surf's up" acapella, just him and his keyboard, on you tube was truly like a genuine
religious experience. He is undeniably an angel sent from heaven~one of God's
most beautiful gifts to us all...
L & M,
Diane