| Lamb, George Henry | G/82314 | Private | Royal Fusiliers (City of London Regiment) |
| Landles, Walter | 306960 | Private | Tank Corps |
| Langtree, John Eccles | 799 | L/Corporal | Household Battalion |
| Lawson, Henry | 1148 | Private | East Lancashire Regiment |
| Leeming, Henry | 2691 | Private | East Lancashire Regiment |
| Leeming, James | 65293 | Private | Welch Regiment |
| Leeming John Thomas | 18904 | Private | Duke of Wellington's (West Riding) Regiment |
| Leeming, Louis | - |
2/Lieutenant |
Royal Air Force |
| Leeson, H | - |
- |
- |
| Lester, Joseph | 15452 | Private | Somerset Light Infantry |
| Lomas, John | 873 | Corporal | East Lancashire Regiment |
| Londers, H | - |
- |
- |
| Long, John William | 14993 | Private | Lancashire Fusiliers |
| Loynd, James | Y/1426 | Rifleman | King's Royal Rifle Corps |
| Lyne, Fred | 2194 | Private | East Lancashire Regiment |