E.E. Cummings is an American poet who is famous for his fantastic poems. L(a, one of his representative works, is a unique visual poem that shows Cummings’ feeling of loneliness and takes readers into a sentimental scene. A great many researches have been done on this poem focusing on the morphology, visual effects, tonality and Cummings’ inner world. However, a comprehensive literature review of this poem has hardly been made. Thus, this paper sums up some representative comments of these aspects, doing a literature review of it and then puts forward the author’s own interpretation to make a contribution to the future studies of the poem.