Two dimensional zeolites have drawn a lot of attention due to their structural diversity and chemical composition, which can be used to obtain 3D zeolites, for which there is no direct synthesis. Here, a new layer silicate zeolite L was synthesized using the N, N‐dimethyl‐(2‐methyl)‐benzimidazolium as the organic structure‐directing agent (OSDA) in the presence of fluoride. Structure determination by single‐crystal X‐ray diffraction reveals that the pure silica precursor with five‐ring pores in the crystalline sheets is composed of the rth layer stacking along the (001) direction in an …AAAA… sequence with SDA+ cations and F− residing within the interlayer spaces. Variable temperature powder X‐ray diffraction (PXRD) results showed that the new layer could transform into a 3D RTH topology structure at 350 °C via 2D‐3D topotactic transformation. Furthermore, a new 3D zeolite material is obtained by treating the original layer with a diethoxydimethylsilane agent under hydrochloric acid condition (HCl−DEDMS). Based on the PXRD results and the original layer structure, the new 3D zeolite structure expanding the rth layer with another Si atom is constructed, which possesses a 10×8×6 channel system. It displays a high BET surface area of 188 cm3/g with an external surface area of 130 cm3/g. The structure and textural properties pave a way for potential catalytic applications. The research not only provides a new layered zeolite, broadening the 2D zeolite framework types, but also allows for the discovery of a new stable 3D zeolite expanding the RTH structure with Si atom, which hasn't been reported yet.