I downloaded your file and tested it in Access 2007, and had the same result. I was able to enter the database by changing to design veiw, right clicking on the login button and selecting build event. In the code you had some lines of code commented out except for one.
L=False
After commenting out the line of code with an apostrophe,
'L=False
and returning to form view I was able to login using the credentials provided.