Huawei CloudEngine S5735-S is a series of standard gigabit access switches. This series provides 24–48 flexible all-GE downlink ports and four fixed 10 GE uplink ports. This series also provides PoE switches.
Huawei S5735-S switches are designed for enterprise campus network access and aggregation, data center access. Built on next-generation, high-performance hardware and with the Huawei Versatile Routing Platform (VRP), CloudEngine S5735-S switches boast advanced features, such as enhanced Layer 3 functionality, simplified O&M, flexible Ethernet networking, and mature IPv6 capabilities.
Huawei CloudEngine S5735-L is a series of simplified gigabit access switches. They provide 12–48 flexible all-GE downlink ports and four fixed GE or 10 GE uplink ports. CloudEngine S5735-L series switches are designed for enterprise campus network access and gigabit to the desktop. Built on next-generation, high-performance hardware and powered by Huawei’s Versatile Routing Platform (VRP), CloudEngine S5735-L switches feature flexible Ethernet networking, diversified security control, and support for multiple Layer 3 routing protocols — providing higher performance and more powerful service processing capabilities for networks.
As two sub series of Huawei S5735 switches, S5735-L and S5735-S provides similar features. There only a few differences. Let’s compare.

For more information, you can see these links:
https://e.huawei.com/en/products/enterprise-networking/switches/campus-switches/s5735-s
https://e.huawei.com/en/products/enterprise-networking/switches/campus-switches/s5735-l