We’re looking at L for 2013.
“The grandstand L is located on the outside of the Seat left-hander, a 90km/h 2nd gear left-hander hairpin and the slowest corner on the circuit. This grandstand, which can accommodate approximately 1500 spectators, is exceptionally high and arguably offers you the best panoramic view on the circuit. You can see the main straight, the whole Elf Corner, the entrance to the Renault Corner, a section of the Repsol Corner and obviously the Seat Corner right down to Würth Corner”
The video below gives an overview. If you click through to watch the video on youtube, and look at the channel owners other videos, you can see a similar presentation for all other stands. Written descriptions and pictures from each stand are available at http://www.montmelotickets.com/?pictures-grandstands-gp-barcelona,55