This .NET class wraps the AcDbLight ObjectARX class. 

This is a container for all properties relating to a generic light. A dictionary of these objects is resident in the database, in the named object dictionary as ACAD_LIGHTS. They are indexed by the name of the setting objects. In the user interface, the contents of this dictionary correspond to user-defined light properties (displayed on a property palette accessible by selection of the light using a variety of methods.

Autodesk.AutoCAD.DatabaseServices.DBObject
    Autodesk.AutoCAD.DatabaseServices.Entity
        Autodesk.AutoCAD.DatabaseServices.Light

Public Class Light
Inherits Entity

public class Light : Entity;