Oxford

LOL, OMG and FYI have been included officially in the Oxford English Dictionary. These are strongly associated with the language of electronic communications such as email, texting, social networks, blogs, and so on. For the March 2011 release of Oxford English Dictionary Online, they have selected for publication a number of noteworthy initialisms. Abbreviations consisting of the initial letters of a name or expression. Some of these are:

OMG [OMG int. (and n.) and adj.]: ‘Oh my God’ (or sometimes ‘gosh’, ‘goodness’, etc.)
LOL [LOL int. and n./2]: ‘laughing out loud’

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