Files that contain the .pla file extension are project archive files that have been created by the ArchiCAD 3D modeling application. These files can contain a variety of CAD designs as well as library information that can be referenced by the designs in the PLA archive.
The .pla file extension is also used by NHL video games. These files contain the game files that are referenced by the software during a user's gameplay.
The SanDisk Sansa player also uses the .pla file suffix. When a PLA file is associated with the Sanda, it contains a playlist of music files created by a user. The files do not contain any actual audio data, only references to the audio files that are added to the playlist.
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If you have additional information about the PLA file format or software that uses files with the PLA suffix, please do get in touch - we would love hearing from you.