"L" Valve is a combination of Fishmouth and Flap valves. During Inspiration, the fishmouth opens and circular flap closes exhalation port. During exhalation, the fishmouth closes and the circular flap opens directing expired gases through the exhalation port. A pressure limiting device is incorporated into this valve, wherein it will open if the Inspiratory pressure is more than 60 cms of water in Adult and Large Child, 40 cms of water in Child and Infant Resuscitator.