Short answer: no.
Some things I've read say Lakshmi and Saraswati are the daughters of Parvati, but otherwise Lakshmi is not an aspect of Durga, who Herself is an aspect of Parvati. So Vaishnavas will most likely say no. Shaktas and Smartas will most likely say yes Devi is all One. Shaivas might say "who cares?"
On the whole, however, Lakshmi along with all other devis are aspects of Devi, the Divine Mother. Kali also manifested from Durga during a battle that the devas were losing. They called upon Durga, who Herself was fighting fiercely, to help Them, and She brought forth Her form of Kali.
Both Durga and Lakshmi each have many manifestations that are mythologically (mythologically used in the sense of particular stories and events, not in the "fairy tale" sense) unrelated.
Parvati, Durga, Kali, Parameshwari, Rajarajeshwari, Minakshi, Ambika, Uma, Sati and others are one "group" of Devi manifestations associated with Sri Shiva.
Lakshmi, Sita, Radha, Tulasi, the 16,108 wives of Krishna (manifestations of Lakshmi), Bhumidevi aka Andal (Mother Earth) are another "group" of Devi manifestations associated with Sri Vishnu.
I don't believe Maa Saraswati, associated with Lord Brahma, has any manifestations.
Confused? Good, why should you be special!?