diff --git a/opentelemetry-sdk/src/opentelemetry/sdk/logs/__init__.py b/opentelemetry-sdk/src/opentelemetry/sdk/logs/__init__.py
new file mode 100644
index 00000000000..9a0fb2a095c
--- /dev/null
+++ b/opentelemetry-sdk/src/opentelemetry/sdk/logs/__init__.py
@@ -0,0 +1,174 @@
+# Copyright The OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+import abc
+import atexit
+from typing import Any, Optional
+
+from opentelemetry.sdk.logs.severity import SeverityNumber
+from opentelemetry.sdk.resources import Resource
+from opentelemetry.sdk.util.instrumentation import InstrumentationInfo
+from opentelemetry.trace.span import TraceFlags
+from opentelemetry.util.types import Attributes
+
+
+class LogRecord:
+    """A LogRecord instance represents an event being logged.
+
+    LogRecord instances are created and emitted via `LogEmitter`
+    every time something is logged. They contain all the information
+    pertinent to the event being logged.
+    """
+
+    def __init__(
+        self,
+        timestamp: Optional[int] = None,
+        trace_id: Optional[int] = None,
+        span_id: Optional[int] = None,
+        trace_flags: Optional[TraceFlags] = None,
+        severity_text: Optional[str] = None,
+        severity_number: Optional[SeverityNumber] = None,
+        name: Optional[str] = None,
+        body: Optional[Any] = None,
+        resource: Optional[Resource] = None,
+        attributes: Optional[Attributes] = None,
+    ):
+        self.timestamp = timestamp
+        self.trace_id = trace_id
+        self.span_id = span_id
+        self.trace_flags = trace_flags
+        self.severity_text = severity_text
+        self.severity_number = severity_number
+        self.name = name
+        self.body = body
+        self.resource = resource
+        self.attributes = attributes
+
+    def __eq__(self, other: object) -> bool:
+        if not isinstance(other, LogRecord):
+            return NotImplemented
+        return self.__dict__ == other.__dict__
+
+
+class LogData:
+    """Readable LogRecord data plus associated InstrumentationLibrary."""
+
+    def __init__(
+        self,
+        log_record: LogRecord,
+        instrumentation_info: InstrumentationInfo,
+    ):
+        self.log_record = log_record
+        self.instrumentation_info = instrumentation_info
+
+
+class LogProcessor(abc.ABC):
+    """Interface to hook the log record emitting action.
+
+    Log processors can be registered directly using
+    :func:`LogEmitterProvider.add_log_processor` and they are invoked
+    in the same order as they were registered.
+    """
+
+    @abc.abstractmethod
+    def emit(self, log_data: LogData):
+        """Emits the `LogData`"""
+
+    @abc.abstractmethod
+    def shutdown(self):
+        """Called when a :class:`opentelemetry.sdk.logs.LogEmitter` is shutdown"""
+
+    @abc.abstractmethod
+    def force_flush(self, timeout_millis: int = 30000):
+        """Export all the received logs to the configured Exporter that have not yet
+        been exported.
+
+        Args:
+            timeout_millis: The maximum amount of time to wait for logs to be
+                exported.
+
+        Returns:
+            False if the timeout is exceeded, True otherwise.
+        """
+
+
+class LogEmitter:
+    # TODO: Add multi_log_processor
+    def __init__(
+        self,
+        resource: Resource,
+        instrumentation_info: InstrumentationInfo,
+    ):
+        self._resource = resource
+        self._instrumentation_info = instrumentation_info
+
+    def emit(self, record: LogRecord):
+        # TODO: multi_log_processor.emit
+        pass
+
+    def flush(self):
+        # TODO: multi_log_processor.force_flush
+        pass
+
+
+class LogEmitterProvider:
+    # TODO: Add multi_log_processor
+    def __init__(
+        self,
+        resource: Resource = Resource.create(),
+        shutdown_on_exit: bool = True,
+    ):
+        self._resource = resource
+        self._at_exit_handler = None
+        if shutdown_on_exit:
+            self._at_exit_handler = atexit.register(self.shutdown)
+
+    def get_log_emitter(
+        self,
+        instrumenting_module_name: str,
+        instrumenting_module_verison: str = "",
+    ) -> LogEmitter:
+        return LogEmitter(
+            self._resource,
+            InstrumentationInfo(
+                instrumenting_module_name, instrumenting_module_verison
+            ),
+        )
+
+    def add_log_processor(self, log_processor: LogProcessor):
+        """Registers a new :class:`LogProcessor` for this `LogEmitterProvider` instance.
+
+        The log processors are invoked in the same order they are registered.
+        """
+        # TODO: multi_log_processor.add_log_processor.
+
+    def shutdown(self):
+        """Shuts down the log processors."""
+        # TODO: multi_log_processor.shutdown
+        if self._at_exit_handler is not None:
+            atexit.unregister(self._at_exit_handler)
+            self._at_exit_handler = None
+
+    def force_flush(self, timeout_millis: int = 30000) -> bool:
+        """Force flush the log processors.
+
+        Args:
+            timeout_millis: The maximum amount of time to wait for logs to be
+                exported.
+
+        Returns:
+            True if all the log processors flushes the logs within timeout,
+            False otherwise.
+        """
+        # TODO: multi_log_processor.force_flush
diff --git a/opentelemetry-sdk/src/opentelemetry/sdk/logs/export/__init__.py b/opentelemetry-sdk/src/opentelemetry/sdk/logs/export/__init__.py
new file mode 100644
index 00000000000..fd0ce8a813a
--- /dev/null
+++ b/opentelemetry-sdk/src/opentelemetry/sdk/logs/export/__init__.py
@@ -0,0 +1,53 @@
+# Copyright The OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+import abc
+import enum
+from typing import Sequence
+
+from opentelemetry.sdk.logs import LogData
+
+
+class LogExportResult(enum.Enum):
+    SUCCESS = 0
+    FAILURE = 1
+
+
+class LogExporter(abc.ABC):
+    """Interface for exporting logs.
+
+    Interface to be implemented by services that want to export logs received
+    in their own format.
+
+    To export data this MUST be registered to the :class`opentelemetry.sdk.logs.LogEmitter` using a
+    log processor.
+    """
+
+    @abc.abstractmethod
+    def export(self, batch: Sequence[LogData]):
+        """Exports a batch of logs.
+
+        Args:
+            batch: The list of `LogData` objects to be exported
+
+        Returns:
+            The result of the export
+        """
+
+    @abc.abstractmethod
+    def shutdown(self):
+        """Shuts down the exporter.
+
+        Called when the SDK is shut down.
+        """
diff --git a/opentelemetry-sdk/src/opentelemetry/sdk/logs/severity.py b/opentelemetry-sdk/src/opentelemetry/sdk/logs/severity.py
new file mode 100644
index 00000000000..13a9d4e6c30
--- /dev/null
+++ b/opentelemetry-sdk/src/opentelemetry/sdk/logs/severity.py
@@ -0,0 +1,56 @@
+# Copyright The OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+import enum
+
+
+class SeverityNumber(enum.Enum):
+    """Numerical value of severity.
+
+    Smaller numerical values correspond to less severe events
+    (such as debug events), larger numerical values correspond
+    to more severe events (such as errors and critical events).
+
+    See the `Log Data Model`_ spec for more info and how to map the
+    severity from source format to OTLP Model.
+
+    .. _Log Data Model:
+    https://github.com/open-telemetry/opentelemetry-specification/blob/main/specification/logs/data-model.md#field-severitynumber
+    """
+
+    UNSPECIFIED = 0
+    TRACE = 1
+    TRACE2 = 2
+    TRACE3 = 3
+    TRACE4 = 4
+    DEBUG = 5
+    DEBUG2 = 6
+    DEBUG3 = 7
+    DEBUG4 = 8
+    INFO = 9
+    INFO2 = 10
+    INFO3 = 11
+    INFO4 = 12
+    WARN = 13
+    WARN2 = 14
+    WARN3 = 15
+    WARN4 = 16
+    ERROR = 17
+    ERROR2 = 18
+    ERROR3 = 19
+    ERROR4 = 20
+    FATAL = 21
+    FATAL2 = 22
+    FATAL3 = 23
+    FATAL4 = 24