Imaging resource has tested the Nikon Coolpix L2,

Here are some of the review impressions:
“For an entry-level camera, the Nikon Coolpix L2 has a lot going for it, including a generous 6-megapixel CCD sensor, a sharp 3x Nikkor optical zoom and improved overall ergonomics, making it the slimmest and best looking digital camera I’ve seen that takes AA batteries. […] While automatic controls were impressive, there’s very little manual override on the Nikon Coolpix L2, particularly relating to ISO light sensitivity adjustment.”

All available reviews and more information on the Nikon Coolpix L2.