Toys "L" Us
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Toys "L" Us is a toy store located in Springfield's Chinatown. It's a parody of the Toys "R" Us toy stores. The letter "L" was chosen to make fun of the stereotype that Asians cannot distinguish "L" and "R" sounds. In fact this is only a problem with native Japanese speakers -- the Chinese language does have separate "L" and "R" sounds -- but the joke works regardless.