How to delete rows in Excel based on criteria using VBA?

I am currently building a macro to format a sheet of data as well as to remove inapplicable rows of data. Specifically, I am looking to delete rows where Column L = "ABC" as well as delete rows where Column AA <> "DEF".

So far I have been able to achieve the first objective, but not the second. The existing code is:

Dim LastRow As Integer
Dim x, y, z As Integer
Dim StartRow, StopRow As Integer

For x = 0 To LastRow
    If (Range("L1").Offset(x, 0) = "ABC") Then
    Range("L1").Offset(x, 0).EntireRow.Delete
    x = x - 1

End If