|TLD type||Country code top-level domain|
|Sponsor||Lesotho Communications Authority|
|Intended use||Entities connected with Lesotho|
|Actual use||Gets some use in Lesotho|
|Structure||New registrations are only taken at the third level, below one of the existing second-level labels|
Second-Level Domains 
It is not possible to register a new second-level domain in .ls. New registrations are only taken at the third level, below one of the existing second level domains. Second-level domains that have active registrations are listed below.
|.ac.ls||Academic or educational organisations||2000-11-11||National University of Lesotho||-|
|.co.ls||Commercial entities, companies||1999-05-31||Leo (PTY) LTD||co.ls|
|.gov.ls||Government departments||1999-05-1||Ministry of Communications, Science & Technology||-|
|.net.ls||Network infrastructure||2000-11-11||National University of Lesotho||-|
|.org.ls||Non-commercial entities||1999-05-31||Leo (PTY) LTD||org.ls|
|.parliament.ls||Parliament of Lesotho||2005-10-17||Ministry of Communications, Science & Technology||-|
There are two private second-level domains that exist for historical reasons, .quadrant.ls and .nul.ls. The latter is used by the National University of Lesotho. The zone for network infrastructure .nul.ls does not host any sites yet.
The .ls domain was established and first delegated on 13 January 1993, with the National University of Lesotho as the sponsoring authority. Initially, Rhodes University acted as the registry and hosted the primary name server, a situation that continued until September 2012.
In April 2012, the sponsoring authority changed from the National University of Lesotho to the Lesotho Communications Authority, the national communications regulator, in line with the newly-promulgated Communications Act (No. 4 of 2012). In line with this, the registry operator will change from Rhodes University to the Lesotho IXP. The process of implementing this change is ongoing.
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