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TL;DR it’s a way of indicating VP level positions at Amazon. It’s someone really high up the chain. To put in perspective Andy Jassy is an L12.
Longer answer. At Amazon every position has a level. I was a software engineer so that’s what I’ll speak to here but these apply to non engineering positions as well.
L1-3 are non engineering positions.
L4 is junior engineer
L5 is mid-senior IC (individual contributor) and the lowest rung for Engineering management.
L6 is Senior IC and middle rung for managers.
L7 is Principal engineer and Senior Manager. For context only about 1-2% of the company ever get this high.
L8 is Senior principal and Director level management.
L9 you skip because that was Bezos’ level and everyone just doesn’t use it.
L10 are VP level management. You occasionally get an IC this high when Amazon wants to poach talent from another company but generally this is reserved for management.