Yes, L is SP (and SE as they share the same cylinders and barrels). Like Andy said if your starting point is a set of L barrels, make sure you use L heads.

Also note there are different codes on the cylinders noting what size they are, so you'll have to take that code and look at the chart to find out what piston you want to run. What I mean by that is the code for the cylinder is not the same as the code for the piston (that would be too easy).