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J26 is the date the trim tag was made and attached to the car. For 1977 model year, J26 is May 26 1977. The car came off the assembly line the next day or the day after.
The L and U letters were to designate the lower and upper parts of a car in the case of a two tone paint scheme. In the case of a single colour only year, like 1977, the trim tag would still carry the letter L. This is pretty much standard across GM.
Outstanding....thanks so much for the info. I am still perplexed as to why someone changed the entire interior from grey to buckskin brown...seemed like a heck of a lot of work...and I need to tear it out all again becuase it is in terrible shape.