The reason for L is probably because of the rhythm of the usual way the song goes. l, m, n... are rushed together because "elemenopee" is easy and fun to say quickly.
... a
b c d
e f g
h / i
j / k
l m n o p
q / r / s
t / u / v
w / x
y and z
I don't even need the song for the first couple lines these days!